Section 37 in The Bengal Agricultural Income-Tax Act, 1944
37. [ Revision by Commissioner. - [Section 37 substituted by W.B. Act 22 of 1977.]
(1)The Commissioner may, of his own motion or on an application by an assessee, call for the record of any proceeding under this Act in which an order has been passed by any authority subordinate to him and may make such enquiry or cause such enquiry to be made and, subject to the provisions of this Act, may pass such order thereon as he thinks fit]:[Provided that no application for revision shall lie unless an amount equal to fifty per cent, of the tax assessed under this Act has been deposited by the assessee] [Provisos substituted by W.B. Act 31 of 1979.]:[Provided further that the Commissioner shall not pass any order prejudicial to the interest of the assessee without giving him a reasonable opportunity of being heard] [Provisos substituted by W.B. Act 31 of 1979.] ;Provided also that an order declining to interfere shall not be deemed to be an order prejudicial to the interest of the assessee] [Provisos substituted by W.B. Act 31 of 1979.[].(2)An order passed under sub-section (1) shall be final subject to any reference that may be made to the High Court under section 63.(3)The Commissioner shall not, of his own motion, revise any order under this section after the expiry of three years from the date of the order sought to be revised.(4)In the case of an application for revision under this section by the assessee the Commissioner shall not revise any order if-(a)the order has been made more than one year previously; or(b)where an appeal against the order lies to the Assistant Commissioner or to the Appellate Tribunal but has not been made, the time within which such appeal may be made has not expired, or, in the case of an appeal to the Appellate Tribunal, the assessee has not waived his right of appeal; or(c)where an appeal against the order has been made to the Assistant Commissioner, the appeal is pending before the Assistant Commissioner; or(d)the order has been made the subject of an appeal to the Appellate Tribunal.(5)Every application by an assessee under sub-section (4) shall be accompanied by a fee of twenty-five rupees.[Explanation] [New Explanation added by W. B. Act 3 of 1999.]. - For the purposes of this section, the expression "Commissioner" shall include an Additional Commissioner of Agricultural Income-tax appointed under sub-section (2) of section 21.
