Section 15 in Kerala Tax on Paper Lotteries Act, 2005
15. Revisional power of Deputy commissioner.
(1)The Deputy Commissioner may on his own motion call for and examine the record of any order passed or proceedings recorded under the provisions of this Act by the Assistant Commissioner and against which no appeal has been preferred under section 14 for the purpose of satisfying himself as to the legality or propriety of such order or as to the regularity of such proceedings insofar as it is prejudicial to the interest of revenue and pass such order with respect thereto as he thinks fit.Provided, where an appeal is pending under section 14 the Deputy Commissioner shall not exercise the power:Provided further that, within a period of two years from the date of issue of Tax assessment order under this Act or within a period of one year from the date of order issued under section 14, whichever comes later, within that time the power under sub¬section (1) shall be exercised.(2)No order enhancing any assessment shall be passed under sub-section (1) unless the promoter has been given a reasonable opportunity of being heard.(3)Every order passed in revision under this section shall subject to the provisions of sections 16 and 18 be final.
