1[(1) The Board] or the Commissioner may call from the record of any suit or proceeding decided by any subordinate revenue court in which no appeal lies, 2[ * * * ] for the purposes of satisfying itself or himself as to the legality or propriety of any order passed in such suit or proceeding, and if such subordinate court appears to have—
(a) exercised a jurisdiction not vested in it by law ; or
(b) failed to exercise a jurisdiction so vested ; or
(c) acted in the exercise of such jurisdiction illegally or with material irregularity ;
the Board, or the Commissioner, as the case may be, may pass such order in the case as it or he thinks fit.
(2) If an application under this section has been moved by any person either to the Board or to the Commissioner, no further application by the same person shall be entertained by the other of them.
3[Explanation—For the removal of doubt it is, hereby, declared declared that when an application under this section has been moved either to the Board or to the Commissioner, the application shall not be permitted to be withdrawn for the purpose of filing the application against the same order to the other of them. ]
(3) No application under this section shall be entertained after the expiry of a period of 4[sixty days] from the date of the order sought to be revised or from the date of commencement of this Code, whichever is later.
Footnotes in the official text
- 1.Subs. by sec. 162(a) of U. P. Act no. 04 of 2016.
- 2.Omit. by sec. 162(b) of U. P. Act no. 04 of 2016.
- 3.Ins. by sec. 162(c) Exp. of U. P. Act no. 04 of 2016.
- 4.Subs. by sec. 162(d) of U.P. Act No. 4 of 2016.