Section 4D in The Jammu and Kashmir Excise Act, 1958 (1901 A. D.)
4D. Revision and review.
(1)The Commissioner may, suo moto at anytime or on an application made to him in this behalf, call for the record of any proceedings which are pending before, or have been disposed of by any authority subordinate to him 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 orders in relation thereto as he may deem fit:Provided that the application shall be made within a period of ninety days of the date of taking of the proceeding or of passing of the order as the case may be.(2)The authority passing an order may review such order or that of its predecessor whether suo moto or at the instance of the aggrieved party:Provided that an order passed in review shall not be subject to further review by the same authority:Provided further that a review petition submitted by an aggrieved party will be admissible only if-(a)there are some new facts or circumstances warranting reconsideration of the order; or(b)there has been a mistake or error apparent on the face of the record; or(c)for any other sufficient reasons.(3)Applications for review may before submission of appeal be preferred to the authority which passed the original order by a person who on account of some mistake or error apparent on the face of record or for any other sufficient reason desires to obtain review of the order passed against him.(4)The period of limitation for any application for review-shall be thirty days.(5)No order shall be made under this section which adversely affects die rights of any person upon whom an obligation is imposed by or under this Act, without giving such person a reasonable opportunity of being heard.] [Sections (4-B) (4-C) and (4-D) inserted by Act XIX of 1981, Section 34.]III. - Import, Export and Transport[5. Import of liquor and intoxicating drugs. - No liquor or intoxicating durings shall be imported into the Jammu and Kashmir State except :-(a)after payment of any duty to which it may be liable under this Act, or execution of a bond for such payment; and(b)in compliance with such conditions as the Government may impose.]
