Section 6D(6) in The Goa Entertainment Tax Act, 1964
(6)Subject to such rules as may be prescribed and for reasons to be recorded in writing, the Commissioner, upon application or of his own motion, may revise, any assessment made or order passed under this Act or the rules made thereunder by a person appointed under section 2A to assist him:Provided that, before rejecting any application for the revision of any such order, the Commissioner shall consider it and shall record reasons for such rejection:Provided further that, no application for revision shall lie to the Commissioner in respect of any assessment if an appeal lies under sub-section (1) to the prescribed authority in respect of such assessment.
