Section 34(1) in The Maharashtra Agricultural Income Tax Act, 1962
(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.
