Section 49(3) in The Chhattisgarh Value Added Tax Act, 2005
(3)The Commissioner may on his own motion or on information received call for and examine the record of any proceeding under this Act if he considers that any order passed therein by any person appointed under Section 3 to assist him including any officer to whom he has delegated his powers under sub-section (1) is erroneous in so far as it is prejudicial to the interest of the revenue, and he may, after giving the dealer or person a reasonable opportunity of being heard, and after making or causing to be made such enquiry as he deems necessary, pass within one calendar year from the date of initiation of proceeding such order thereon as the circumstances of the case justify, including an order enhancing or modifying the assessment or canceling the assessment and directing a fresh assessment :Provided that-(a)no proceeding shall be initiated under this sub-section after the expiry of three calendar years from the date of the order sought to be revised;(b)no order shall be revised by the Commissioner under this subsection where a second appeal against such order is pending before the [Tribunal] [Substituted by C.G. Act No. 2 of 2006.] or such appeal has been decided by the [Tribunal] [Substituted by C.G. Act No. 2 of 2006.] on merits.
