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[Cites 0, Cited by 0] [Section 21] [Entire Act]

State of Sikkim - Subsection

Section 21(3) in Sikkim Sales Tax Act, 1983

(3)Subject to such rules as may be made, any order passed in appeal under sub-sections (1) and (2) may be revised by such authority as may be prescribed on an application by the dealer or by or on behalf of the State Government as the case may be:Provided that no application for revision shall be entertained unless it is made before the' said authority within 60 days of the date' of passing of the order under sub-section (1) or sub-section (2), as the case may be, but the said authority may, if it is satisfied, on application that there' was sufficient cause for the delay, admit the said application for revision after condoning the delay:Provided further ,that the Commissioner may call for and examine the record of any proceedings under this Act in which any order other than an order passed in appeal under subsections (1) and (2) has been passed by any person appointed -- to assist the Commissioner for the purpose of satisfying himself as to the legality or propriety of such order and may, after such examination and after making or causing to be made such enquiry as he may deem necessary,' pass any order which he thinks fit and proper:Provided that no action under the second proviso shall be initiated while any appeal under sub-section (1) is pending or when the time prescribed in sub-section (2) for filing the appeal has not expired and except before the expiry of four years from the date of order which is the subject of scrutiny by the Commissioner.