(a) either on his own motion, may; or
(b) On an application by a dealer or person made within the prescribed period from the date of order, shall; call for the record of the proceeding in which any order was passed 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, shall pass such order not being an order prejudicial to the dealer or person, as he thinks fit [within one calendar year from the date of filing of such application for revision] :
(a) where an appeal against the order is pending before any authority specified in sub-section (1) of Section 61 or where, if such appeal, lies, the time within which it may be filed has not expired; or
(b) where a second appeal against the order has been filed :
(i) against an order determining the liability of a dealer to pay tax or against a notice issued under this Act for assessment except after an assessment order is passed; and
(ii) against an order passed under Section 72, [.....]
Explanation.
(a) the dealer has exhausted the remedies available to him under Section 61, sub-section (1) of this Section, Section 71 or Section 72, as the case may be, or the period within which any remedy under the aforesaid provisions can be sought has expired, and/or
(b) his application for revision under sub-section (1) has been rejected on merits :
Section 62 • The Chhattisgarh Vanijyik Kar Adhiniyam, 1994
62. Power of revision by Commissioner.
the-chhattisgarh-vanijyik-kar-adhiniyam-1994-sec-62.json
•
Section 62
{
"act_title": "The Chhattisgarh Vanijyik Kar Adhiniyam, 1994",
"act_slug": "the-chhattisgarh-vanijyik-kar-adhiniyam-1994",
"section_label": "Section",
"section": {
"number": "62",
"title": "62. Power of revision by Commissioner.",
"chapter": null,
"content": "(a) either on his own motion, may; or\n(b) On an application by a dealer or person made within the prescribed period from the date of order, shall; call for the record of the proceeding in which any order was passed 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, shall pass such order not being an order prejudicial to the dealer or person, as he thinks fit [within one calendar year from the date of filing of such application for revision] :\n(a) where an appeal against the order is pending before any authority specified in sub-section (1) of Section 61 or where, if such appeal, lies, the time within which it may be filed has not expired; or\n(b) where a second appeal against the order has been filed :\n(i) against an order determining the liability of a dealer to pay tax or against a notice issued under this Act for assessment except after an assessment order is passed; and\n(ii) against an order passed under Section 72, [.....]\nExplanation.\n(a) the dealer has exhausted the remedies available to him under Section 61, sub-section (1) of this Section, Section 71 or Section 72, as the case may be, or the period within which any remedy under the aforesaid provisions can be sought has expired, and/or\n(b) his application for revision under sub-section (1) has been rejected on merits :",
"footnote": "",
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"sort_order": 69
},
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"next_section": "63"
}