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63-A. Revisional powers of Joint Commissioner

(1) The Joint Commissioner may on his own motion call for and examine the record of any order passed or proceeding recorded under this Act and if he considers that any order passed therein by any officer, who is not above the rank of a Deputy Commissioner, is erroneous in so far as it is prejudicial to the interest of the revenue, he may, if necessary, stay the operation of such order for such period as he deems fit and after giving the person concerned an opportunity of being heard and after making or causing to be made such inquiry as he deems necessary, pass such order thereon as the circumstances of the case justify, including an order enhancing or modifying the assessment, or canceling the assessment and directing a fresh assessment.

(2) The Joint Commissioner shall not exercise any power under this section, if.-

(a) the time for appeal against the order has not expired; or

(b) more than four years have expired after the passing of the order sought to be revised.

(3) The Joint Commissioner shall pass order under this section within a period of one year from the date of initiation of proceeding or calling for the records under this section, as the case may be.

(4) Every order passed in revision under this section shall, subject to the provisions of sections 63 and 64 be final.

(5) In computing the period of limitation for the purpose of subsection (2), any period, during which any proceeding under this Section is stayed by an order or injunction of any court, shall be excluded.

(6) 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 the Joint Commissioner.