Section 14 in Tamil Nadu Tax On Entry of Motor Vehicles to Local Areas Act, 1990
14. Revision.
(1)The Commissioner of Commercial Taxes may suo motu or on an application made in that behalf, call for and examine the record of the proceeding of any order made by the assessing authority or, as the case may be, the appellate authority and pass such order thereon as he thinks just and proper.(2)No application under sub-section (1) shall be entertained, if it is not made within a period of four months from the date of the order.(3)No order which adversely affects any person shall be passed under this section, unless such person has been given a reasonable opportunity of being heard by the Commissioner of Commercial Taxes.(4)Where an appeal lies under Section 13 and no appeal is made, no proceedings in revision shall be entertained upon an application.(5)Where the Commissioner of Commercial Taxes rejects any application for revision under this section, he shall record the reasons for such rejection.CHPTER VI Penalty
