State Act

THE KARNATAKA SALES TAX ACT, 1957

1[21. Revisional powers of 2[x x x]2 3[Joint Commissioners]3.- 2[(1) x x x]2 (2) The 1[Joint Commissioner]1 may of his own motion call for and examine the record of any order passed or proceeding recorded under the provisions of this Act by a 2[any officer not above the rank of Deputy Commissioner]2 3[x x x]3, for the purpose of satisfying himself as to the legality or propriety of such order or as to the regularity of such proceeding 4[in so far as it is prejudicial to the interests of the revenue]4 and pass such order with respect thereto as he thinks fit. 1[Proviso xxx]1 (3) In relation to an order of assessment passed under this Act, the power under sub-sections (1) and (2) shall be exercisable only within a period of four years from the date on which the order was passed. (4) No order shall be passed under sub-section (1) or sub-section (2) enhancing any assessment, unless an opportunity has been given to the assessee to show cause against the proposed enhancement.]1 1[(5) The power under this section shall not be exercisable in respect of matters subjected to appeal under section 20.]1 1[(6) Every order passed in revision under this section shall subject to the provisions of sections 22 to 24 and 25-A, be final. Explanation.—For the purposes of this section, `record' shall include all records relating to any proceedings under this Act available at the time of examination by 2[x x x]2 the Joint Commissioner.]1