State Act
39
Section 39. Revision by Commissioner.
The Goa Value Added Tax Act, 2005
Act no. 9 of 20052005In forceGoa (State Act)
92[39. Revision by Commissioner. — The Commissioner may on his own motion, call for and examine the records of any proceedings under this Act and if he considers that any order passed therein or any decision taken by any authority, other than Tribunal or High Court is erroneous or is prejudicial to the interest of the revenue, after giving the assessee or interested person an opportunity of being heard, pass such order as he deems fit: Provided, the Commissioner shall not pass any order under this section after expiry of five years from the date of such order.]