Section 77 in The Kerala Agricultural Income Tax Act, 1991
77. Powers of revision by Commissioner on application.
(1)Any person objecting to an order passed by the Deputy Commissioner under Section 16 or Section 75 may, within a period of thirty days from the date on which a copy of the order was communicated to him, in the manner prescribed file an application for revision of such order to the Commissioner:Provided that the Commissioner may admit an application filed after the expiry of the said period, if he is satisfied that the applicant had sufficient cause for not filing the application within the said period.(2)The application under sub-section (1) shall be in the prescribed form and verified in the prescribed manner and shall be accompanied by a fee of five hundred rupees.(3)On admitting an application for revision, the Commissioner may call for and examine the records of the order against which the application has been filed and may make such enquiry or cause such enquiry to be made and subject to the provisions of this Act, pass such order therein, as he thinks fit:Provided that no order under this section adversely affecting the applicant shall be passed unless such person has been given a reasonable opportunity of being heard.
