State Act

Jharkhand Entry Tax on Consumption or Use of Goods Act, 2011

This Act was repealed on 1 July 2017 by the Jharkhand Goods and Services Tax Act, 2017, s.174; it may still apply to matters that began before then.

21. Revision :- (1) Subject to such rule as may be prescribed an order, passed on an appeal under Section 20 of this Act may, on application, be revised by the tribunal. (2) Subject as aforesaid any order passed under this Act or the rules made thereunder, other than an order against which an appeal has been provided under Section 20 may, on application be revised – (a) by the Joint commissioner( Administration) of the Division concerned, if the said order has been passed by an authority not above the rank of Deputy commissioner; and (b) by the Tribunal, if the said order has been passed by the Commissioner or Joint Commissioner. (3) The Commissioner: upon application or on his own motion, may revise any order passed under this Act or the rules made thereunder by any authority subordinate to him; Provided that no order of assessment shall be revised by the Commissioner or the Joint Commissioner upon application of the assessee unless an order under of sub-section (2) of the Section 20, has been previously passed in respect of such order. Provided further the Commissioner, on application for revision of any order of assessment or penalty or both passed by the prescribed authority under this Act, may direct such assessee/person to deposit a sum not exceeding ten percentum of the tax assessed or the penalty imposed or both.” (4) No order under this section shall be passed without giving the appellant, as also the authority whose order is sought to be revised or his representative, a reasonable opportunity of being heard.