State Act

THE KARNATAKA ENTERTAINMENTS TAX ACT, 1958

8C. Revisional Powers of 1[Joint Commisioners]1.- (1) The 2[Joint Commissioner]2 may of his own motion call for and examine the records of any order passed or proceedings recorded under the provisions of this Act by the prescribed authority and against which no appeal has been preferred under section 8B, for the purpose of satisfying himself as to the legality or propriety of such order or as to the regularity of such proceedings in so far as it is prejudicial to the interests of revenue and pass such order with respect thereto as he thinks fit. 1[(2) x x x .]1 1[(3)]1 In relation to an order passed under this Act, the power under sub-section (1) shall be exercisable only within a period of four years from the date on which the order was passed. 1[(4)]1 No order shall be passed under sub-section (1) enhancing any assessment, unless an opportunity has given to the assessee to show cause against the proposed enhancement.