Section 15
Powers of revision of Commissioner.
The Manipur (Sales of Motor Spirit and Lubricants) Taxation Act, 1962
About this Act
An Act to consolidate and amend the law relating to the levy of a tax on sales of motor spirit and lubricants in the Union territory of Manipur.
The Commissioner may, of his own motion or on
application, call for and examine the records of any proceedings under this Act before any person
appointed under section 4 to assist the Commissioner and revise after such inquiry as he may deem
necessary any order passed in such proceedings:
Provided that no order prejudicial to a dealer shall be passed 1[under this section] without giving him a reasonable opportunity of being heard:
Provided further that the Commissioner shall not revise any order under this section in any case--
(a) where an appeal against the order lies to the prescribed authority, the time within which such appeal can be made has not expired or the dealer has not waived his right to appeal to the prescribed authority;
(b) where the order is the subject of an appeal before the prescribed authority;
(c) where the application is made by an aggrieved dealer for such revision unless the application is made within ninety days from the date on which the order was served on the applicant;
(d) where the order is sought to be revised by the Commissioner of his own motion, if such order was made more than two years previously.
Provided that no order prejudicial to a dealer shall be passed 1[under this section] without giving him a reasonable opportunity of being heard:
Provided further that the Commissioner shall not revise any order under this section in any case--
(a) where an appeal against the order lies to the prescribed authority, the time within which such appeal can be made has not expired or the dealer has not waived his right to appeal to the prescribed authority;
(b) where the order is the subject of an appeal before the prescribed authority;
(c) where the application is made by an aggrieved dealer for such revision unless the application is made within ninety days from the date on which the order was served on the applicant;
(d) where the order is sought to be revised by the Commissioner of his own motion, if such order was made more than two years previously.
Notes
1. Subs. by Act 52 of 1964, s. 2 and the First Schedule, for "under this sub-section" (w.e.f. 29-12-1964).