(1)The Commissioner on his own motion may call for the record of the proceeding in which any order was passed by any officer specified in clauses [(c)] [Substituted by M.P. Act No. 12 of 2006.] to (f) of sub section (1) of Section 3 and on receipt of the record may make such enquiry or cause such enquiry to be made, as he considers necessary and subject to the provisions of this Act, after giving the dealer an opportunity of being heard, may, pass such order thereon, not being an order prejudicial to the dealer or person, as he thinks fit within six months from the date of initiation of proceedings :Provided that the Commissioner shall not revise any order under this sub-section,-(i)where an appeal against the order is pending before the Appellate [Authority] [Substituted by M.P. Act No. 12 of 2006.] or the Appellate Board or where, if such appeal lies, the time within which it may he filed has not expired; or(ii)where such order relates to determination of the liability of a dealer to pay tax or where a notice issued under this Act for assessment or reassessment except after an assessment or reassessment order is passed.(iii)[ Omitted.] [Omitted by M.P. Act No. 12 of 2006.]Explanation :- An order by the Commissioner, declining interference shall not be- deemed to be an order prejudicial to the dealer or person.(2)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 clauses (c) to (f) of Section 3] [Substituted by M.P. Act No. 12 of 2006.] to assist him including any officer to whom he has delegated his powers of revision under sub-section (1) in pursuance of the provisions oI Section 41, 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 within six months 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 cancelling the assessment :Provided that,-(a)no proceeding shall be initiated under sub-section (1) and 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 an appeal against such order is pending before the Appellate Deputy Commissioner or the Appellate Board or such appeal has been decided by the Appellate Board on merits.(3)Any dealer or person objecting to an order passed by the Commissioner under sub-section (2) may appeal to the Appellate Board within sixty days of the date on which the order is communicated to him.(4)[ The provisions of sub-sections (4), (6) and (8) of Section 46 shall, mutatis mutandis apply to appeals filed under sub-section (3).] [Substituted by M.P. Act No. 12 of 2006.](5)Where the Commissioner considers that any order passed under sub-section (1) by his predecessor [or the Director of Commercial 'Fax or any Additional Commissioner of Commercial Tax] [ubstituted by M.P. Act No. 9 of 2009.] is erroneous in so far as it is prejudicial to the interests of revenue, he may file an appeal against such order before the Appellate Board within two years from the date of such order. The provisions of Section 46 shall mutatis mutandis apply to the appeals filed under this sub-section.
