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State of Jharkhand - Section

Section 14 in The Bihar Electricity Duty Rules, 1949

14. [ Appeal, revision and review. [Inserted by S O. 388 dated 23.3.1978.]

(1)An appeal against an order of assessment, with or without penalty shall lie to the Deputy Commissioner-
(2)An application for the revision of an appellate order passed by the Deputy Commissioner, in sub-rule (1), shall lie to the Joint Commissioner.
(3)An application for revision of an order passed by the Joint Commissioner under sub-rule (2), shall be presented to the Tribunal.
(4)The application for the revision of any order passed under the Act or these rules, other than an order of assessment with or without penalty or an order passed under sub-rules (1) or (2) of this rule shall be presented-
(a)to the Deputy Commissioner, if the order sought to be revised is one; passed by any authority not above the rank of Assistant Commissioner.
(b)to the Joint Commissioner, if the order sought to be revised is one passed by the Deputy Commissioner.
(c)to the Commissioner, if the order sought to be revised is one passed by the Joint Commissioner.
(d)to the Tribunal, if the order sought to be revised is one passed by the Commissioner.
(4A)Any appeal or proceeding relating thereto, or any revision pending before Appellate Assistant Commissioner or any revision against appellate order or any other order passed by the Appellate Assistant Commissioner pending before the Deputy Commissioner under this Act or Rules, on the date of commencement of this sub-rule shall not after the commencement of this sub-rule, be continued and disposed of by the said authorities and they shall be deemed to have been transferred to the Deputy Commissioner or Joint Commissioner, as the case may be, and shall be initiated and disposed of, or continued or disposed of by the said authorities as provided in this rule.]
(5)The Commissioner may, of his own motion, revise any order passed by any authority subordinate to him.
(5A)[ An appellate or revisional authority may, on application, stay recovery of any amount payable under the Act, in respect of which an appeal or revision has been entertained by the said authority after obtaining, if necessary, a report from the Additional Superintendent or Assistant Superintendent Incharge of the sub-circle, if the dues relate to a sub-circle and from the Assistant Commissioner or Superintendent of the Circle in other cases:Provided that such an application shall not be entertained unless it is filed before the expiry of three months from the date the appeal or revision is filed.] [Inserted by S.O. 330, dated 18.4.1970.]
(6)An appeal or application for revision shall be filed within thirty days of the date of communication of the order which is appealed against or sought to be revised; but the authority to whom the appeal or application in revision lies may admit it after the expiration of the said period, if the said authority is satisfied that the appellant or applicant had sufficient cause for not presenting the appeal or application within the said period.
(7)A memorandum of appeal and application for revision shall be in writing and shall specify the name and address of the person filing the appeal or application for revision, the registration number, the date of the order appealed against or the date of the appellate order, as the case may be, the name and designation of the officer who passed the order and shall contain a clear statement of the facts and nature of the relief prayed for and shall be verified and signed by the person filing the appeal or application or by his authorised agent. Every such memorandum of appeal and application for revision shall be presented in triplicate, shall be accompanied by a certified copy of the order appealed against or the appellate order of which revision is sought, as the case may be, and shall be-
(a)presented to the appellate or revisional authority, as the case may be, by the person filling the appeal, or application or by his authorised agent; or
(b)sent by registered post to the appellate or revisional authority, as the case may be.
(8)The following fees shall be payable on appeals and applications for revision, namely:-
(i) Upon a memorandum of appeal against an order of assessment ofduty or imposition of penalty or both passed under the Act orthese rules or an application for revision of an appellate order   Five percentum of the amount in dispute subject to a minimumof rupee on and a maximum of rupees fifty
(ii) Upon an application for revision of any other order   Rupees three
Provided that no fees shall be payable in respect of any appeal or application filed by or on behalf of the State Government.
(8A)[ The fees payable under sub-rule (8), shall be deposited into the Government Treasury under head. [XIII-Other Taxes and Duties-B-Receipts] [Inserted by S.O. 831 dated 30.10.1968.] from Electricity Duties-Duty under the Bihar Electricity Duty Act.]
(9)Where an authority reviews under sub-section (4) of section 9A, an order passed by it under the Act, or these rules, it shall record its reasons in writing for doing so.
(10)Save with the previous sanction of the Commissioner recorded, in writing an order, other than order passed by the Commissioner, shall not be reviewed more than twelve months after the date of the passing of the order which is sought to be reviewed.
(11)No authority below the rank of Commissioner, shall review an order which has been passed by its predecessors in office, except with the previous sanction of the Commissioner.Explanation. - For the purpose of this rule, the expression 'Deputy Commissioner' shall include 'Additional Deputy Commissioner'.