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[Cites 0, Cited by 8] [Section 75(1)] [Section 75] [Entire Act]

State of Gujarat - Subsection

Section 75(1)(a) in The Gujarat Value Added Tax Act, 2003

(a)the Commissioner of his own motion within three years or on an application made to him within one year from the date of any order passed by any officer appointed under section 16 to assist him, may call for and examine the record of any such order and pass such order thereon as he thinks just and proper [within five years from the date of the said order of the officer appointed under section 16 to assist him.] [These words were substituted for the words 'within two years from the date of service of notice for revision, by Gujarat Act No.6 of 2006, Section 36.]