Section 16 in Karnataka Tax on Lotteries Act, 2004
16. Revisional powers of Joint Commissioner.
(1)The Joint Commissioner may on his own motion call for and examine the record of any order passed or proceedings recorded under the provisions of this Act by the Assistant Commissioner and against which no appeal has been preferred under Section 15, for the purpose of satisfying himself as to the legality or propriety of such order or as to the regularity of such proceedings in so far as it is prejudicial to the interests of revenue and pass such order with respect thereto as he thinks fit.(2)In relation to an order passed under this Act, the power under sub-section (1) shall be exercisable only within a period of two years from the date on which the order was passed.(3)No order shall be passed under sub-section (1) enhancing any assessment, unless an opportunity has given to the promoter to show cause against the proposed enhancement.(4)Every order passed in revision under this Section shall subject to the provisions of Sections 17 and 18, be final.
