Section 13 in The Gujarat Mineral Rights Tax Act, 1985
13. Revision.
- The State Government or such officer not below the rank of Deputy Secretary designated by the State Government in this behalf may suo motu or on the application submitted by the aggrieved person within four months of the date of passing oil any order by any officer or authority under this Act call for and examine the record thereof for the purpose of satisfying itself or himself as to the legality or propriety or any order so passed therein and pass such order thereon as it or he thinks just and proper:Provided that no record of any proceeding under this sub-section shall be called for,-(i)in a case where an appeal from the order passed therein has been filed, when such appeal is pending, and(ii)in a case where an appeal has not been filed from such order, before the expiry of time prescribed for filing appeal.(2)No order which adversely affects any person shall be passed under this section unless such person has been given reasonable opportunity of being heard.(3)No order shall be revised under sub-section (1) by the State Government or the designated officer suo motu and no application under that sub-section by an aggrieved person for revision of any order shall be entertained by the State Government or the designated officer after the expiry of two years from the date of such order.Explanation. - In computing the period of limitation for the purpose of this subsection,-(a)any period during which the record of any proceeding shall not be called for under the proviso to sub-section (1), and(b)any period during which any proceeding under this section is stayed by an order or injunction of any Court, shall be excluded.
