State Act

THE U. P. SUGAR CANE (PURCHASE TAX) ACT, 1961

3-B The Cane Commissioner, in the case of a factory, and the Sugar Commissioner or any other officer, not below the rank of [Assistant Sugar Commissioner]3 authorized by the Sugar Commissioner in this behalf, in the case of a unit, may, in order to satisfy himself as to the legality or propriety of any order passed by an assessing authority under this Act, call for and examine either on his own motion or on the application of the assessee or the State Government, to be made within six months of the date of the order, the record of any proceedings of assessment and pass such orders as he may think fit : Provided that no such application shall be entertained at the instance of a party which has a right of appeal but does not avail of it : Provided further that no enhancement shall be made under this section unless the assessee has been afforded a reasonable opportunity of being heard against the enhancement.]1