Revision by Commissioner (1) The Commissioner or such other officer not below the rank of [Joint Commissioner] as may be authorised in this behalf by the State Government by notification may call for and examine the record relating to any order (other than an order mentioned in section 10A) passed by any officer subordinate to him, for the purpose of satisfying himself as to the legality or propriety of such order and may pass such order with respect thereto as he thinks fit.
(2) No order under sub-section (1) affecting the interest of a party adversely shall be passed unless he has been given a reasonable opportunity of being heard.
(3) No order under sub-section (1), shall be passed
(a) to revise an order, which is or has been the subject-matter of an appeal under section 9, or an order passed by the appellate authority under that section;
Explanation: Where the appeal against any order is withdrawn or is dismissed for non-payment of fee payable under section 32 or for non-compliance of sub-section (1) of section 9, the order shall not be deemed to have been the subject-matter of an appeal under section 9;
(b) before the expiration of sixty days from the date of the order in question;
(c) after the expiration of four years from the date of the order in question or after the expiration of two years from the date of commencement of section 19 of the UP Sales Tax (Amendment and Validation) Act, 1978. whichever is later.
44.Inserted by the Uttar Pradesh Trade Tax (Amendment) Act, 2003 (U.P. Act No. 11 of 2003), dated 17th December, 2003.