Section 13D in Rajasthan Entertainments and Advertisements Tax Act, 1957
13D. Revision by the Commissioner.
(1)The Commissioner may call for and examine the record of any proceeding of a prescribed authority under this Act, and if he considers that any order passed there in by a prescribed authority, against which no appeal has been preferred before the appellate authority, is erroneous or is prejudicial to the interest of the State revenue, he may, after making or causing to be made such enquiry as he considers necessary and after giving to the proprietor a reasonable opportunity of being heard, pass such order as the circumstances of the case justify.(2)No order or direction under sub-section (1) shall be passed or issued by the Commissioner if a period of five years has already elapsed from the date on which the order sought to be revised was passed.Explanation. - In computing the period of limitation for the purpose of this sub- section, only period during which any proceeding under this section was stayed by an order of any competent authority or court shall be excluded.(3)Notwithstanding anything contained in sub-section (2) an order in revision under this section may be passed at any time if such order has to be passed in consequence of or to give effect to any finding or direction contained in an order of the Tribunal, the High Court or the Supreme Court.
