Revision by 1(Commissioner of Commercial Taxes) and other prescribed authorities
(1) The 1(Commissioner of Commercial Taxes) may suo motu call for and examine the record of any order passed or proceeding recorded by any authority, officer or person subordinate to it, under the provisions of this Act, including sub-section(2) of this section 2(and if such order or proceeding recorded is prejudicial to the interests of revenue, may make such enquiry, or cause such enquiry to be made and subject to the provisions of this Act, may initiate proceedings to revise, modify or set aside such order or proceeding) and may pass such order in reference thereto as it thinks fit.
See Rule:34,35,36,44 and 44-A
1. Subs. for the words 'Board of Revenue' by Act 14 of 1978. w.e.f.17.1.1978.
2. Subs. for words 'for the purpose of satisfying itself as to the legality or propriety of such order or as to the regularity of such proceeding' by Act 18 of 1985, w.e.f.1.7.1985.


NOTE: The A.P.High Court in Ramalingerwara Rice Mill case(39 STC 57) observed that revisional powers under Section 20 could also be exercised in favour of the assessee on application even after the expiry of the period of limitation for appeals. The present amendment restricts the powers of revision only in cases where the order of any authority under the Act is prejudicial to the interests of revenue.

(2) Powers of the nature referred to in sub-section (1) may also be exercised by 1(the additional Commissioner, Joint Commissioner) 2[Deputy Commissioner, Assistant Commissioner] and the Commercial Tax officer in the case of orders passed or proceedings recorded by authorities, officers or persons subordinate to them.

1. The bracketed words were subs. by Act No.27 of 1996 w.r.e.f.1.10.1993. Again subs. by Act No.8 of 1997 w.r.e.f.19.11.1991.
2. Subs. by Act No.9 of 1997 for the words "Deputy Commissioner" w.e.f.6.4.1999.



((2-A) The power under sub-section (1) or sub-section(2) shall not be exercised by the authority specified therein in respect of any issue or question which is the subject matter of an appeal before, or which was decided on appeal by, the Appellate Tribunal under Section 21.)
NOTE: Sub-section (2-A) was inserted by Act 16 of 1963, w.e.f. 1.8.1963.



(3) In relation to an order of assessment passed under this Act, the powers conferred by sub-sections (1) and (2) shall be exercisable only within such period not exceeding four years from the date on which the order was served on the dealer, as may be prescribed.



(4) No order shall be passed under sub-section (1) or sub-section (2) enhancing any assessment unless an opportunity has been given to the assessee to show cause against the proposed enhancement.



1(5) Where an order passed under this section has been set aside 2(by any court or other competent authority under this Act for any reason) the period between the date of such order and the date on which it has been so set aside shall be excluded in computing the period of four years specified in sub-section (3) for the purpose of making a fresh revision, if any, under this section.)

1. Added by Act 26 of 1961, w.e.f.1.10.1961.
2. Substituted by Act 5 of 1968 w.e.f.1.7.1968 for the words 'by the Appellate Tribunal or the High Court or the Supreme Court for any reason.'



((6) Where any proceeding under this section has been deferred on account of any stay order granted by the High Court in any case, or by reason of the fact that an appeal or other proceeding is pending before the High Court or the Supreme Court involving a question of law having a direct bearing on the order or proceeding in question, the period during which the stay order was in force or such appeal or proceeding was pending shall be excluded in computing the period of four years specified in this section for the purposes of exercising the power under this section.)

NOTE: Sub-section (6) was inserted by Act 5 of 1968 w.e.f.1.7.1968.