Section 14 in The Maharashtra State Tax on Professions, Trades, Callings and Employments Act, 1975
14. Revision.
(1)Any order passed in appeal under section 13 may, on an application being made in this behalf, be revised by -(a)[ the Joint Commissioner, if the order is passed by the Deputy Commissioner] [These words were substituted by Maharashtra 32 of 2006, (w.e.f. 20-6-2006)];(b)the Tribunal, if the order is passed by [the Joint Commissioner] [These words were substituted by Maharashtra 32 of 2006, (w.e.f. 20-6-2006)].(2)Any order passed by [the Joint Commissioner] [These words were substituted by Maharashtra 32 of 2006, (w.e.f. 20-6-2006).] under sub-section (1) or by the Commissioner under sub-section (4) of this section, [or any order made by the Commissioner under section 12A may, on an application being made to the Tribunal against such order, be revised by the Tribunal] [These words were substituted for the original by Maharashtra 21 of 1976, Section 9, (w.e.f. 1-11-1976).].(3)No revision shall be entertained under sub-section (1) or (2) after the expiry of sixty days from the date of the receipt of the order.(4)The Commissioner may, of his own motion, revise any order passed by any authority other than the Tribunal under this Act:Provided that, no order shall be revised by the Commissioner under this subsection after the expiry of three years from the passing of the impugned order.(5)No order under this section shall be passed without giving the applicant or the assessee a reasonable opportunity of being heard.
