Section 20 in Punjab (Institutions and Other Buildings) Tax Act, 2011
20. Revision.
- Where a person is aggrieved by an order of the appellate authority, he may within a period of thirty days from the date of communication to him of such order, make an application in writing to the State Government or to an officer authorized by it for revision against the said order, and the State government or the officer so authorized, may confirm, alter or rescind the order of the appellate authority.Provided that no order affecting any person adversely, shall be passed without giving him an opportunity of being heard.
