Section 34 in The Maharashtra Agricultural Income Tax Act, 1962
34. Power of revision by Commissioner.
(1)The Commissioner may of his own motion call for the record of any proceeding under this Act in which an order has been passed by any authority subordinate to him and may make such inquiry or cause such inquiry to be made and, subject to the provisions of this Act, may pass such order thereon, as he thinks fit; and if the order is prejudicial to the assessee, he shall, before passing any such order give the assessee an opportunity of being heard :Provided that, the Commissioner shall not revise any order under this sub-section if -(a)where an appeal against the order lies to the Assistant Commissioner or to the Tribunal, the time within which such: appeal may be made has not expired; or(b)the order is pending on an appeal before the Assistant Commissioner or has been made the subject of an appeal to the Tribunal; or(c)the order has been made more than two years previously.(2)The Commissioner may, on application [**] [The words 'by an assessee' were deleted by Maharashtra 21 of 1964, Section 4(a).]for revision of an order under this Act passed by any authority subordinate to the Commissioner, made [by any person affected by such order] [These words were inserted, by Maharashtra 21 of 1964, Section 4(B).] (subject to the provisions of section 38) within one year from the date of the order, call for the record of the proceeding in which such order was passed, and on receipt of the record may make such inquiry or cause such inquiry to be made, and, subject to the provisions of this Act, may pass such order thereon, as he thinks fit; and if the order is [prejudicial to any person affected by the order] [These words were substituted for the words 'prejudicial to the assessee', These words were inserted, by Maharashtra 21 of 1964, Section 4(C).], he shall, before passing any such order [give such person] [These words were substituted for the words 'give the assessee', by Maharashtra 21 of 1964, Section 4 (d).] an opportunity of being heard :Provided that, the Commissioner shall not revise any order under this sub-section if -(a)where an appeal against the order lies to the Assistant Commissioner or to the Tribunal but has not been made, or the time within which such appeal may be made has not expired; or(b)where an appeal against the order has been made to the Assistant Commissioner, the appeal is pending before the Assistant Commissioner; or(c)the order has been made the subject of an appeal to the Tribunal.
