Section 49(2)(b) in Tamil Nadu Entertainments Tax Rules, 1939

[Cites 0, Cited by 0] [Section 49(2)] [Section 49] [Entire Act]

State of Tamilnadu - Subsection

Section 49(2)(b) in Tamil Nadu Entertainments Tax Rules, 1939

(b)[ In particular and without prejudice to the generality of the foregoing power, the Entertainments Tax Commissioner or the Entertainments Tax Deputy Commissioner of the range concerned, may, in his discretion, either suo motu before the expiry of four years from the date on which an order was passed or on application preferred within sixty days from the date on which an order or proceedings to which the application relates was communicated to the applicant, call for and examine the records relating to such order or proceedings of any Entertainments Tax Officer or any other officer or person under the Act or these rules, including cases where an inferior officer has exercised powers of revision under these rules for the purpose of satisfying himself as to the legality or propriety of such order or as to the regularity of such proceedings and may pass such order with respect thereto as he thinks fit:] [Inserted by G.O. Ms. No. 3266, Revenue, dated the 28th December 1950.]

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State of Tamilnadu - Subsection

Section 49(2)(b) in Tamil Nadu Entertainments Tax Rules, 1939