Section 8C in The Karnataka Entertainments Tax Act, 1958
8C. Revisional Powers of [Joint Commissioners] [Substituted by Act 5 of 2000 w.e.f. 1.4.2000].
(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 the prescribed authority and against which no appeal has been preferred under section 8B, for the purpose of satisfying himself as to the legality or propriety of such order or as to the regularity of such proceedings in so far as it is prejudicial to the interests of revenue and pass such order with respect thereto as he thinks fit.(2)[ x x x .] [Inserted by Act 7 of 1997 w.e.f. 1.4.1997 and omitted by Act 5 of 2000 w.e.f. 1.4.2000](3)[] [Re-numbered by Act 7 of 1997 w.e.f. 1.4.1997] In relation to an order passed under this Act, the power under sub-section (1) shall be exercisable only within a period of four years from the date on which the order was passed.(4)[] [Re-numbered by Act 7 of 1997 w.e.f. 1.4.1997] No order shall be passed under sub-section (1) enhancing any assessment, unless an opportunity has given to the assessee to show cause against the proposed enhancement.
