State Act

The Jharkhand Tax on Professions, Traders, Calling and Employments Act, 2011

15. Revision - (1) The Commissioner may, suo-motto or on an application made to him, call for and examine the record of the proceeding of any order made by the prescribed authority, or as the case may be, the appellate authority for the purpose of satisfying himself as to the legality of propriety of such order and pass such order thereon as he deems fit. (2) No application under sub-section (1) shall be entertained if it is not made within a period of four months from the date of receipt of the order and unless it is accompanied by a fee calculated at the rate of two percent of the tax or penalty under dispute subject to a minimum of rupees one hundred and a maximum of rupees two thousand. (3) The powers of revision shall be exercised within such period not exceeding four years from the date on which the order was served on the assessee. (4) No order which adversely affects any assessee shall be passed under this section, unless such assessee has been given a reasonable opportunity of being heard. (5) Where the Commissioner rejects any application for revision under this section, he shall record the reasons for such rejection. (6) Where an order has been passed under section 14 and sub-section (1) of this section, may be revised by the Tribunal.