10. [ Revisional powers of Joint Commissioner and Commissioner. [Sub-section 1 to 7 substituted by Act 7 of 1997 w.e.f. 1.4.1997]
(1)The Joint Commissioner may of his own motion, call for and examine the records of any order passed or proceedings recorded under the provisions of this Act by a Luxury Tax Officer sub-ordinate to him, for the purpose of satisfying himself as to the legality or propriety of such orders or as to the regularity of such proceedings in so far as it is prejudicial to the interest of revenue, and may pass such order with reference thereto as he thinks fit.(2)The Commissioner may of his own motion, call for and examine the record of any order passed or proceeding recorded under the provisions of this Act by a Joint Commissioner subordinate to him for the purpose of satisfying himself as to the legality or propriety of such order or as to the regularity of such proceeding in so far as it is prejudicial to the interest of revenue, and pass such orders with reference thereto as he thinks fit.(3)The powers under sub-sections (1) and (2) shall be exercisable only with a period of four years from the date on which the order was passed.(4)No order shall be passed under sub-section (1) or (2) enhancing any assessment, unless an opportunity has been given to the proprietor or the stockist to show cause against the proposed enhancement.(5)The power under this section shall not be exercisable in respect of matters subjected to appeal under section 9.(6)Every order passed in revision under sub-section (1) shall, subject to the provisions of section 10A and sub-section (2) of this section, be final.(7)Every order passed in revision under sub-section (2), shall subject to the provisions of sections 10A and 11B, be final.Explanation I. - For the purposes of this section, "the record" shall include all records relating to any proceedings under this Act available at the time of examination by the Commissioner or the Joint Commissioner.Explanation II. - In computing the period of limitation under this section, the period during which any proceedings under this section is stayed by an order or injunction of any court shall be excluded.] [Substituted by Act 10 of 1986 w.e.f. 31.3.1986]
