কমিশনারের রিভিশনের ক্ষমতা

(1) The Commissioner may, on the application of the taxpayer, call for the record of any order passed by any authority subordinate to him under this Act in connection with any proceedings and after making such inquiries or taking such measures as he may deem necessary, subject to the provisions of this Act, in such manner as he may think fit in this connection. can issue an order, but no order can be issued prejudicial to the interest of the taxpayer.

(2) An application for revision of an order passed by a subordinate authority under the jurisdiction of the Commissioner under this Act shall be filed within 60 (sixty) days of the taxpayer being notified of such order or at any time by the Commissioner satisfied that there was reasonable cause for not being able to file the application within the said 60 (sixty) days. If extended, it has to be submitted within such extended period.

(3) The Commissioner shall not exercise his powers under sub-section (1) in the following cases, namely:-

(a) where an appeal is made to the Commissioner of Additional Tax (Appeals) or to the Commissioner (Appeals) or to the Appellate Tribunal and if the time for such appeal has not expired or the taxpayer has not waived his right to appeal; And

(b) in cases where the order is pending on appeal to the Commissioner of Additional Taxes (Appeals) or the Commissioner (Appeals) or the Appellate Tribunal.

(4) No application under sub-section (1) shall be entertained unless—

(a) A fee of Taka 200 (two hundred) shall be paid with the application; And

(b) Payment of recognized tax.

(5) For the purposes of this section, no order of disapproval shall be issued by the Commissioner prejudicial to the interest of the taxpayer.

(6) Notwithstanding anything contained in this Act, if any revision is applied for under sub-section (1), if the Commissioner fails to pass any order to that effect within 60 (sixty) days from the date of filing the said application, the revision shall be deemed to be allowed. will be considered

(7) For the purpose of this section, the Additional Commissioner of Taxes (Appeals) shall be deemed to be the subordinate authority of the Commissioner of Taxes to whom the order subject to the appeal under review by the Subordinate Commissioner of Excise has been passed.

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