Section 10 in The Gujarat Tax on Luxuries (Hotels and Lodging Houses) Act, 1977
10. Revision.
(1)The State Government or such officer (not below the rank of a Deputy Secretary to Government) as may be designated by the State Government in this behalf (hereinafter referred to as the designated officer") may suo motu [[or on an application made in that behalf] [The words' or on an application made in that behalf were deleted by Gujarat 1 of 1984, section 3 (a)(i) (w.r.e.f. 28-11-1983).]] call for and examine the record of the proceedings of any order made by the Collector or, as the case may be, the appellate authority and pass such order thereon as it or he thinks just and proper:[Provided that no record of any proceeding of the Collector shall be called for-(i)in a case where an appeal from the order passed the rein has been made, when such appeal is pending, and(ii)in a case where an appeal has not been made from such order, before the expiry of the time prescribed for making such appeal.](2)[ No order shall be revised under sub-section (1) after the expiry of two years from the date of such order unless the State Government or, as the case may be, the designated officer, is satisfied that the proprietor was prevented by sufficient cause from making the application within that period.Explanation. - In computing the period of limitation for the purpose of this subsection,-(a)any period during which the record of any proceeding has not been called for under the proviso to sub-section (T), and(b)any period during which any proceeding under this section is stayed by an order or injunction of any civil court, shall be excluded.](3)No order which adversely affects any person shall be passed under this section, unless such person has been given a reasonable opportunity of being heard by the [State Government] [These words were substituted for the words 'by the State Government or, as the case may be, the designated officer' by Gujarat 1 of 1984, section 3(d) (w.r.e.f. 28-11-1983).] [or, as the case may be, the designated officer.] [These words were substituted for the words 'the designated officer or, as the case may be, the Commissioner of Luxury Tax' by Gujarat 2 of 1984, section 7(3).](4)Where an appeal lies under section 9 and no appeal is made no proceedings in revision shall be entertained upon an application.(5)[ Where the [State Government or, as the case may be, the designated officer] [Sub-section (5) was substituted for the original by Gujarat 1 of 1984 section 3(e) (w.r.e.f. 28-11-1983).] rejects any application for revision under this section, he shall record the reasons for such rejection.] [This sub-section was substituted for the sub-sections (2) and (2A) by Gujarat 2 of 1997. section 7(2) (w.r.e.f. 18-06-1996).]
