Section 80(2A) in The Gujarat Value Added Tax Act, 2003
(2A)[ The Commissioner on his own motion may call for and examine the record of any order passed by the Special Commissioner, Additional Commissioner or Joint Commissioner under sub-section (1) and pass such order thereon as he thinks just and proper within two years from the date of service of notice for revision [***] [Sub-section 2A was inserted by Gujarat 6 of 2006 Section 39(2)] of such order;Provided that the order passed by the Commissioner under this sub-section shall not affect the liability of any person under this Act, with respect to any sale or purchase effected prior to such order]
