Section 30 in The Goa Tax on Entry of Goods Act, 2000
30. Revisional powers of Commissioner and Deputy Commissioner.
(1)The Commissioner/Additional Commissioner may on his own motion call for and examine the record of any proceeding under this Act and if he considers that any order passed therein by any officer subordinate to him is erroneous in so far as it is prejudicial to the interests of the revenue, he may, if necessary, stay the operation of such order for such period as he deems fit and after giving the assessee an opportunity of being heard and after making or causing to be made such inquiry as he deems necessary pass such orders thereon as the circumstances of the case justify, including an order enhancing or modifying the assessment, or cancelling the assessment or directing a fresh assessment.(2)The Deputy Commissioner may on his own motion call for and examine the record of any proceedings under this Act, and if he considers that any order passed therein by the Assistant Commissioner is erroneous in so far as it is prejudicial to the interests of revenue, he may, if necessary, stay the operation of such order for such period as he deems fit and after giving the assessee an opportunity of being heard and after making or causing to be made such inquiry as he deems necessary, pass such order thereon enhancing or modifying the assessment or cancelling the assessment or directing a fresh assessment.(3)The Assistant Commissioner may on his own motion call for and examine the record of proceeding under this Act, and if he considers that any order passed by any officer who is not above such rank as may be prescribed is erroneous in so far as it is prejudicial to the interests of revenue, he may, after giving the assessee an opportunity of being heard and after making or causing to be made such inquiry as he deems necessary, pass such order thereon as the circumstances of the case justify, including an order enhancing or modifying the assessment, or cancelling the assessment or directing a fresh assessment.(4)The power under sub-sections (l) to (3) shall be exercisable only within a period of four years from the date of the order sought to be revised and passed.Explanation. - In computing the period of limitation for the purpose of sub-section (4), any period during which any proceeding under this section is stayed by an order or injunction of any Court shall be excluded.
