Section 31 in The Rajasthan Tax on Luxuries (in Hotels and Lodging Houses) Act, 1990
31. Revision by Commissioner.
- The Commissioner may call for and examine the record of any proceedings under this Act, and if he considers that any order passed therein by Luxury Tax officer is erroneous and is prejudicial to the interest of the State revenue, he may, after making or causing to be made such enquiry as he considers necessary, and after giving to the hotelier a reasonable opportunity of being heard, pass such order thereon as the circumstances of the case justify, including an order enhancing or modifying the assessment or cancelling the assessment and directing a fresh assessment:Provided that the Commissioner shall not revise and order, if such order has been made more than three years previously.
