Section 14 in The Gujarat Panchayats, Municipalities, Municipal Corporations and State Tax on Professions, Trades, Callings and Employments Act, 1976
14. Revision (1) Any order passed in appeal under section 13 may, on an application being made in this behalf, be revised by.
-(a)[the Additional Commissioner,] [Substituted by Gujarat Act. No 10 of 2008 Section 9 for 'the joint commissioner' w.e.f. 1-4-08] if the order is passed by' the [Deputy Commissioner;](b)the Tribunal, if the order is passed by the [Additional Commissioner.] [Substituted by Gujarat Act. No 10 of 2008 Section 9 for 'the joint commissioner' w.e.f. 1-4-08](2)The Commissioner may, of his own motion, revise any order passes by any authority other than the Tribunal under this Act.(3)Any order passed by the [Additional Commissioner] [Substituted by Gujarat Act. No 10 of 2008 Section 9 for 'the joint commissioner' w.e.f. 1-4-08] under sub-section (1) or by the Commissioner under sub-section (2) may be revised by the Tribunal.(4)No revision shall be entertained under sub-section (1) or sub-section (3) after the expiry of sixty' days from the date of receipt of the order:Provided that, no order shall be revised by the Commissioner under this sub- section after the expiry of three years from the passing of that order.(5)No order under this section shall be passed without giving the applicant or the assessee a reasonable opportunity' of being heard.
