Section 47 – Delhi Sales Tax, 1975

Delhi Sales Tax, 1975

47. Revision of other orders

(1) In the case of any order other than an order referred to in section 44 or to which section 46 applies, passed by a person appointed under sub-section (2) of section 9 to assist him, the Commissioner may, either on his own motion or on an application filed in accordance with such rules as may be prescribed, call for the record of any proceeding under this Act in which any such order has been passed and may make such inquiry or cause such inquiry to be made and, subject to the provisions of this Act, may pass such orders thereon, not being an order prejudicial to the dealer, as he thinks fit :

PROVIDED that the Commissioner shall not revise any order under this subsection,-

(a) where an appeal against the order is pending before the appellate authority under section 43 ; or

(b) where, if such appeal lies, the time within which it may be filed has not expired ; or

(c) where in the case of the second appeal, the dealer has not waived his right of appeal.

(2) The Commissioner shall not on his own motion revise any order under this section after the expiry of two years from the date of the order sought to be revised.

(3) In the case of an application for revision under this section by the dealer, the application shall be made within two years from the date on which the order in question was communicated to him or the date on which he otherwise comes to know of it, whichever is earlier.

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Delhi Sales Tax, 1975

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