32. Revision by Commissioner & other prescribed authorities

(1) The Commissioner may suo moto call for and examine the record of any order passed or proceeding recorded by any authority, officer or person subordinate to him under the provisions of the Act, including sub-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 the Act, may initiate proceedings to revise, modify or set aside such order or proceeding and may pass such order in reference thereto as he thinks fit.

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

Provided that the power under sub-sections (1) or (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 33:

Provided further that this restriction is not applicable in respect of other issues or questions, which are not the subject matter of an appeal before the Appellate Tribunal.

(3) In relation to an order of assessment passed under the Act, the powers conferred by sub-sections (1) and (2) shall be exercisable only within a period of four years from the date on which the order was served on the dealer.

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

(5) Omitted (****) 

(6) Where an order, passed under this section has been set aside by any court or other competent authority under this act for any reason, the period between the date of such revision order and the date of receipt of the order, setting it aside, and also a further period of 90 days 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;

(7) Where any proceeding under this section has been deferred or stayed by the Apellate Tribunal or by the High Court or by the Supreme Court for any reason, the period, during which such order of deferment or stay was in force, and also a further period of 90days from the date of receipt of the order, having the effect of vacations of such order of deferment or stay,shall be excluded in computing the period of four years specified in sub-section (3) for the purpose of exercising the power under this section.

Provided that on vacations of the orders of deferment or stay, referred to in this section,the proceeding of such revisions shall recommence fromthe stage at which it was deferred or stayed.