Section 62(1A) in The M.P. Vanijyik Kar Adhiniyam, 1994
(1A)[ Notwithstanding anything contained in sub-section (1), if the revision under sub-section (1) is in respect of an order of reassessment or re-imposition of penalty in pursuance to any direction given in appeal or revision, the Commissioner may pass an order in accordance with the provisions of sub-section (1), but shall not remand the case to the officer against whose order the application for revision has been filed.
