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Functional jurisdiction of revisional authorities under section 85 or section 86.

142. (1) Subject to the provisions of sub-rule (1) of rule 143, and in the interest of revenue, any assessment made or order passed under the Act and the rules made thereunder may be revised suo motu under section 85, and accordingly- Subject to the provisions of sub-rule (1) of rule 143, and in the interest of revenue, any assessment made or order passed under the Act and the rules made thereunder may be revised suo motu under section 85, and accordingly-

(a) any order passed by an Assistant Sales Tax Officer, or a Sales Tax Officer as registering authority, assessing authority, or otherwise, may be revised by an Assistant Commissioner, on his own motion, who has jurisdiction over such Assistant Sales Tax Officer or Sales Tax Officer;

(b) any order passed by an Assistant Commissioner, as registering authority or assessing authority or otherwise, may be revised by a Deputy Commissioner, on his own motion, who has jurisdiction over such Assistant Commissioner;

(c) any order passed by a Deputy Commissioner may be revised by an Additional Commissioner on his own motion;

(d) any order passed by an Additional Commissioner may be revised by a Special Commissioner on his own motion;

(e) any order passed by an officer referred to in clause (a), clause (b), clause (c), clause (d), by any of the predecessors-in-office of the Commissioner, may be revised by the Commissioner.

(2) An application for revision under section 86 of an order, other than an order referred to in section 87 and an order of assessment against which an appeal lies under section 84, but including an order referred to in sub-rule (2), sub-rule (3), or sub-rule (4) of rule 139-

(a) passed by a Sales Tax Officer or by an Assistant Sales Tax Officer, shall be made in the first instance to the Assistant Commissioner, or a Deputy Commissioner as may be notified by the Commissioner, who has jurisdiction over such Sales Tax Officer or Assistant Sales Tax Officer;

(b) passed by an Assistant Commissioner shall, in the first instance, be made to the Deputy Commissioner, or an Additional Commissioner as may be notified by the Commissioner, who has jurisdiction over such Assistant Commissioner;

(c) passed by a Deputy Commissioner shall, in the first instance, be made to an Additional Commissioner;

(d) passed in the first instance under clause (a) by an Assistant Commissioner, shall be made to the Deputy Commissioner, who has jurisdiction over such Assistant Commissioner;

(e) passed in the first instance under clause (a) by a Deputy Commissioner, shall be made to the Additional Commissioner, who has jurisdiction over such Deputy Commissioner;

(f) passed in the first instance under clause (b) by a Deputy Commissioner, shall be made to the Commissioner or to such Additional Commissioner as the Commissioner so directs; and

(g) passed in the first instance under clause (b) by an Additional Commissioner, shall be made to the Commissioner or to such Special Commissioner as the Commissioner so directs.

(3) The authorities referred to in sub-rule (1) or sub-rule (2) shall be called the revisional authority for the purposes of section 85 or section 86, as the case may be.