Section 16 of The Manipur (Sales of Motor Spirit and Lubricants) Taxation Act, 1962 in hindi
- (1)The Chief Commissioner may, on the application of a dealer aggrieved by any order passed under section 14 or section 15, annul or modify such order: Provided that no order enhancing any tax or penalty shall be passed under this section. (2) An application under sub-section (1) shall be made within ninety days from the date on which the order was served on the applicant: Provided that the Chief Commissioner may admit the application after the expiration of ninety days if he is satisfied that for reasons beyond the control of the applicant or for any other sufficient cause, the application could not be filed within time.
Summary
- The Chief Commissioner can review and change orders made during an appeal or by the Commissioner.
- A dealer must apply for this revision within ninety days of receiving the order they are unhappy with.
- The Chief Commissioner has the flexibility to accept an application after ninety days if the dealer had a good reason for the delay.
- The Chief Commissioner is strictly prohibited from using this revision power to increase the amount of tax or penalty the dealer owes.
Practical examples
FAQ
1. How long do I have to ask the Chief Commissioner for a revision?
You have ninety days from the date the order was served on you.
2. What happens if I miss the ninety-day deadline for filing a revision application?
If you can prove that the delay was due to reasons beyond your control or another sufficient cause, the Chief Commissioner can still admit your application late.
Test yourself
Q1.Under Section 16 of The Manipur (Sales of Motor Spirit and Lubricants) Taxation Act, 1962, what is a strict limitation on the Chief Commissioner's power to revise an order?
Q2.Under Section 16 of The Manipur (Sales of Motor Spirit and Lubricants) Taxation Act, 1962, how long does an aggrieved dealer have to apply for a revision by the Chief Commissioner?
Q3.Section 16 of The Manipur (Sales of Motor Spirit and Lubricants) Taxation Act, 1962 allows a dealer to apply for revision of an order passed under Section 14. What exactly is a Section 14 order?
Q4.Under Section 16 of The Manipur (Sales of Motor Spirit and Lubricants) Taxation Act, 1962, if a dealer is unhappy with a revision made by the Commissioner under Section 15, what can they do?