Section 92 in The Himachal Pradesh Municipal Corporation Act, 1994
92. Revision.
(1)The State Government may call for the record of any valuation or assessment of any tax imposed by the municipality, and if such municipality appears -(a)to have exercised a power not vested in it by law ; or(b)to have failed to exercise other power vested in it ; or(c)to have acted in the exercise of its power illegally or with material irregularity,the State Government may make such order in the matter as it thinks fit:Provided that the State Government shall not, under this section vary or reverse any assessment or valuation of any tax imposed by the municipality except where -(a)the assessment or valuation of a tax if it has been made in favour of the party applying for the revision, would have finally disposed off the matter ;or(b)the assessment or valuation of a tax, if allowed to stand would occasion a failure of justice or cause irreparable injury to the party against whom it was made.(2)The State Government shall not pass any order under sub-section (1) to the prejudice of any person without giving him a reasonable opportunity of being heard.
