Section 17 in GUJARAT CARRIAGE OF GOODS TAXATION ACT, 1962
17. Revision :-
(1)The State Government or such officer not below the rank of a Deputy Secretary to Government designated by the Government in this behalf may. suo motu or on an application sub- mitted within four months of the date of the passing of any order by any officer or authority under this Act call for and examine the record thereof and pass such order thereon as it or he thinks just and proper:Provided that, before rejecting any such application the State Government or the officer designated shall record the reasons for so doing.(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)Irrespective of whether the period of appeal has expired or not no application In revision shall be entertained in any case in which an appeal lies or lay under the provisions of this Act.
