Section 49(7) in The Chhattisgarh Value Added Tax Act, 2005
(7)[ Notwithstanding anything contained in sub-section (1), but subject to such restrictions and conditions as may be prescribed, where on an application made by a dealer, the State Government is of the opinion that hardship is being caused to such dealer due to any order passed under any of the provisions of this Act other than an order under Section 25 or an order passed in pursuance or in consequence of an order by the Tribunal or the Civil Court, High Court or Supreme Court, the State Government may direct the Commissioner to initiate proceedings under sub-section (1) in respect of such order and on such direction the Commissioner shall dispose of such proceeding according to law as if the proceedings had been initiated by him under clause (ii) of sub-section (1) :Provided that no such direction shall be given unless-(a)the dealer has exhausted the remedies available to him under Section 36, Section 48, sub-section (1) of this section or Section 56, as the case may be, or the period within which any remedy under the aforesaid provisions can be sought has expired, and/or(b)his application for revision under sub-section (1) has been rejected on merit :Provided further that such an application shall be entertained by the State Government only once.] [Inserted by C.G. Act No. 12 of 2008.]
