(1)The Commissioner, Profession Tax may, on his own motion revise any order passed by any authority under this Act :Provided that no order shall be revised by the Commissioner, Profession Tax under this sub-section after the expiry of three years from the date of passing of the impugned order.(2)No order under this section shall be passed without giving the assessee a reasonable opportunity of being heard.(3)The Commissioner Profession Tax may delegate his power under sub-section (1) to the [Additional Commissioner of Commercial Tax appointed under the Madhya Pradesh Vat Act, 2002 (No. 20 of 2002) and/or Special Commissioner of State Tax/Additional Commissioner of State Tax appointed under the Madhya Pradesh Goods and Services Tax Act, 2017 (No. 19 of 2017)] [Substituted 'Additional Commissioner, Commercial Tax appointed under Section 3 of the Madhya Pradesh VAT Act, 2002 (No. 20 of 2002)' by MP Act No. 3 of 2018, dated 8.1.2018.].
