Section 57-A (1-A) of The Chhattisgarh Value Added Sales Tax Act, 2005 — Revision of order

(1-A) Notwithstanding anything contained in sub-section (1), if the revision under sub-section (1) is in respect of an order of re-assessment or re-imposition of penalty in pursuance to of any direction given in appeal or revision, the Commissioner may pass an order in accordance with the provisions of sub-section (1), but shall not remand the case.