Section 9 in The Maharashtra Purchase Tax On Sugarcane Act, 1962
9. [ Revision. [Section 9 was substituted for the original by Maharashtra 49 of 1974, Section 5.]
(1)Subject to such rules as may be made in this behalf and for reasons to be recorded in writing, the Commissioner, or any other prescribed revisional authority, may, upon an application or of his or its own motion, revise any order (including an order in appeal) made under this Act or any rules made thereunder, by any officer appointed to assist the Commissioner:Provided that, no application under this sub-section shall be entertained if it is not made within a period of four months" from the date of communication of the order, but any order made before the date of commencement of the Maharashtra Purchase Tax on Sugarcane (Amendment) Act, 1974, may be revised by the revisional authority of its own motion in favour of any occupier of a factory within a period of one year from the date of such commencement, although the original period of limitation therefore may have expired earlier; and any order made on or after the date of such commencement may be revised by the revisional authority on its own motion, only if a notice therefor is served on the occupier within a period of three years from the date of communication of the order and the order in revision is made within period of five years from the date of such communication:Provided further that, before rejecting any application for revision, the revisional authority shall record the reasons for such rejection.(2)Before any order is passed under this section, which is likely to affect any person adversely, such person shall be given a reasonable opportunity of being heard.(3)Where a person could have appealed under section 8 and no appeal has been filed by him, no proceedings in revision under this section shall be entertained upon the application of such person.]
