Section 14 in Kerala Tax on Entry of Goods Into Local Areas Act, 1994
14. Revision by the Commissioner of Commercial Taxes suo motu [Revision by the Commissioner of Commercial Taxes suo motu.] [Substituted by Act 20 of 2000 w.e.f. 1-4-2000.].
(1)The Commissioner of Commercial Taxes may suo motu call for and examine the records of the proceedings or any order made by any authority sub-ordinate to him which in his opinion is prejudicial to revenue collection and pass such orders thereon as he thinks just and proper.(2)The Commissioner shall not pass any order under Sub-section (1) if,-(a)the time for filing appeal against the order of the assessing authority has not expired,(b)on any point which has been made the subject of an appeal before the appellate authority [ x x x x ] [Omitted by Act 19 of 2004 w.e.f. 1-4-2004.].(c)more than four years have elapsed after the passing of the order referred to therein.(3)No order under this section adversely affecting any person shall be passed under this section unless that person has been afforded a reasonable opportunity of being heard.
