Section 12A in The Punjab Motor Vehicles Taxation Act, 1924
12A. Revision.
(1)The Commissioner, on his own motion, or on application made to him in the prescribed manner, may call for the record of any proceedings, which are pending before or have been disposed of by any other authority subordinate to him under this Act for the purpose of satisfying himself as to the legality or propriety of such proceedings or of any order made therein and may pass such order in relation thereto as he may think fit :Provided that the owner may make such application only within one year from the date of the order required to be revised.(2)no application under sub-section(1) shall be entertained unless the application is accompanied by a satisfactory proof of the payment of the tax or interest or of the penalty, if any, imposed, as the case may be :Provided that if the Commissioner is satisfied that the owner is unable to pay the tax determined or interest or the penalty, if any, imposed, he may, for reasons to be recorded in writing, entertain the application without the tax or interest or penalty having been paid or after part payment of such tax or interest or penalty :Provided further that if the owner of a motor vehicle has preferred, a revision under this section, the Commissioner, may, on an application in writing from the owner of such vehicle stay the recovery of the disputed amount of tax, interest or penalty or any part thereof, during the pendency of the revision, if the owner furnishes security in such form and in such manner as may be prescribed, for the entire amount for which stay has been prayed for:Provided further that if the recovery of tax, interest or penalty or any part thereof is stayed, under the preceding proviso, then such an amount shall be recoverable with interest at such rate, as may be prescribed, on the amount ultimately found due and such interest shall be payable on such amount from the date the same had become first due.(3)No order shall be made under this section without giving an owner or any other person interested a reasonable opportunity of being heard.
