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Section 46 – Delhi Sales Tax, 1975

Delhi Sales Tax, 1975

46. Revision of orders prejudicial to revenue

(1) The Commissioner may call for and examine the record of any proceeding appointed under sub-section (2) of section 9 to assist him is erroneous in so far as it is prejudicial to the interests of revenue, he may, after giving the dealer 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 and penalty (if any) imposed or canceling the assessment and penalty (if any) imposed and directing fresh assessment :

PROVIDED that a final order under this section shall be made before the expiry of five years from the date of the order sought to be revised.

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Delhi Sales Tax, 1975

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