Section 15 of The Manipur (Sales of Motor Spirit and Lubricants) Taxation Act, 1962
Powers of revision of Commissioner.
The Commissioner may, of his own motion or on application, call for and examine the records of any proceedings under this Act before any person appointed under section 4 to assist the Commissioner and revise after such inquiry as he may deem necessary any order passed in such proceedings: Provided that no order prejudicial to a dealer shall be passed 1[under this section] without giving him a reasonable opportunity of being heard: Provided further that the Commissioner shall not revise any order under this section in any case--
- (a)where an appeal against the order lies to the prescribed authority, the time within which such appeal can be made has not expired or the dealer has not waived his right to appeal to the prescribed authority;
- (b)where the order is the subject of an appeal before the prescribed authority;
- (c)where the application is made by an aggrieved dealer for such revision unless the application is made within ninety days from the date on which the order was served on the applicant;
- (d)where the order is sought to be revised by the Commissioner of his own motion, if such order was made more than two years previously.
Summary
- The Commissioner can review and revise any order made by their assistants, either by choosing to do so themselves or if someone applies for a review.
- The Commissioner cannot make a decision that harms the dealer without giving the dealer a fair chance to be heard first.
- A review cannot happen if the dealer still has the right to appeal to a regular authority, or if the order is already actively being appealed.
- If a dealer applies for a review, they must do so within ninety days of receiving the original order.
- If the Commissioner decides to review an order on their own initiative, they cannot touch an order that is more than two years old.
Practical examples
FAQ
1. Can the Commissioner change an order to make me pay more tax?
Yes, the Commissioner has the power to revise orders, but if the new order is prejudicial (harmful) to you, they must give you a reasonable opportunity to be heard first.
2. I received an order today. How long do I have to ask the Commissioner to revise it?
If you are the aggrieved dealer making the application, you must apply within ninety days from the date the order was served on you.
Test yourself
Q1.Under Section 15 of The Manipur (Sales of Motor Spirit and Lubricants) Taxation Act, 1962, what is the time limit for the Commissioner to revise an order on their own motion?
Q2.Under Section 15 of The Manipur (Sales of Motor Spirit and Lubricants) Taxation Act, 1962, if an aggrieved dealer wants to apply to the Commissioner for a revision, what is their deadline?
Q3.Under Section 15 of The Manipur (Sales of Motor Spirit and Lubricants) Taxation Act, 1962, in which situation is the Commissioner strictly forbidden from revising an order?
Q4.Section 15 of The Manipur (Sales of Motor Spirit and Lubricants) Taxation Act, 1962 gives the Commissioner power to revise proceedings before any person appointed under Section 4. How does Section 4 define these people?