Section 8 in The M.P. Cess on Land held in Connection with Mineral Rights Rules, 1987
8. Power of revision by the Commissioner.
(1)The Commissioner, may on his own motion or on information received, call for and examine the record of any proceeding under the Act if he considers that any order passed therein by any person appointed under Section 3 of the Sales Tax Act, is erroneous in so far as it is prejudicial to the interests of the revenue, and he may after giving the person liable to pay cess under Section 11 of the Act an opportunity of being heard, and after making or causing to be made such enquiry as he deems necessary, pass such orders thereon as the circumstances of the case justify including an order enhancing or modifying the assessment or cancelling the assessment and directing a fresh assessment and for the purpose the Commissioner shall exercise power under sub-section (2) of Section 39 of the Sales Tax Act and shall follow the procedure laid down in the Sales Tax Rules, for the purpose :Provided that no proceeding shall be initiated under this sub-rule after the expiry of three years from the date of the order sought to be revised.(2)Any person objecting to an order passed by the Commissioner under sub-rule (1) may appeal to the Tribunal within sixty days of the date on which the order is communicated to him. The Tribunal shall for the purpose, exercise powers under Section 38 of the Sales Tax Act and shall follow the procedure laid down in the Sales Tax Rules for the purpose.
