Section 25 in Rajasthan Tax on Entry of Goods Into Local Area Act, 1999
25. Revisional powers of Commissioner.
(1)The Commissioner may on his own motion call for and examine the record of any proceedings under this Act and if he considers that any order passed therein by any officer subordinate to him is erroneous or is prejudicial to the interests of the State revenue, he may, if necessary, stay the operation of such order for such period as he deems fit and after giving the assessee an opportunity of being heard and after making or causing to be made such inquiry as he deems necessary, pass such orders thereon as the circumstances of the case justify, including an order enhancing or modifying the assessment, or cancelling the assessment of directing a fresh assessment;(2)The power under sub-section (1) shall be exercisable only within a period of four years from the date of the order, sought to be revised, was passed.Explanation. - In computing the period of limitation for the purpose of sub-section (2), any period during which any proceeding under this section is stayed by an order or injunction or any court shall be excluded.
