Section 17 in Maharashtra Settlement of Arrears of Tax, Interest, Penalty or Late Fee Act, 2019
17. Review.
- After an order is passed by the designated authority, the Commissioner may, on his own motion, at any time within twelve months from the date of service of order, call for the record of such order and after noticing an error in such order, in so far as it is prejudicial to the interest of revenue, may serve on the assesse a notice and pass an order to the best of his judgment, where necessary.
