20. Revision authorities, Rules regarding admittance and disposal of revision petitions Procedure of filing a revision petition and procedure of disposal thereof

 (1) Revision under sub-section (4) of section 14 shall lie from an order passed in appeal by a Deputy Commissioner of Profession Tax, to the Senior Joint Commissioner or Joint Commissioner of Profession Tax, from an order passed in appeal by a Joint Commissioner of Profession Tax to the Senior Joint Commissioner of Profession Tax and from an order passed in appeal by a Senior Joint Commissioner of Profession Tax to the Commissioner of Profession Tax.

(2) No revision shall be entertained after the expiry of sixty days from the date of the receipt of the order. 

(3) No order in revision shall be passed without giving the applicant a reasonable opportunity of being heard. 

(4) The Commissioner may, of his own motion, revise any order passed by any authority under the Act. 

(4a) The Senior Joint Commissioner of Profession Tax may, on his own motion, revise any order passed by a Joint Commissioner of Profession Tax. 

(4b) The Joint Commissioner of Profession Tax may, on his own motion, revise any order passed by Deputy Commissioner of Profession Tax. 

(5) The Deputy Commissioner of Profession Tax may, on his own motion, revise any order passed by a Profession Tax Officer under the Act. 

(6) No order shall be revised by the Commissioner or the Senior Joint Commissioner of Profession Tax or the Joint Commissioner of Profession Tax or the Deputy Commissioner of Profession Tax of his own motion after the expiry of three years from the passing of the impugned order and without giving the person likely to be affected adversely by the order a reasonable opportunity of being heard. 

Explanation.-In this rule the expression Commissioner shall include an Additional Commissioner of Profession Tax.