Section 45A: Power of the Board and Commissioner to call for records

[45A. Power of the Board 572[and 573[Commissioner]] to call for records.-- (1) The Board may, of its own motion 574[, or otherwise] call for and examine the record of any departmental proceedings under this Act or the rules made there under for the purpose of satisfying itself as to the legality or propriety of any decision or order passed therein by an Officer of 575[Inland Revenue], it may pass such order as it may think fit: Provided that no order imposing or enhancing any penalty or fine requiring payment of a greater amount of [Sales Tax] than the originally levied shall be passed unless the person affected by such order has been given an opportunity of showing cause and of being heard. (2) No proceeding under 576[this section] shall be initiated in a case where an appeal under Section 577[45B] or Section 46 is pending. (3) No order shall be made under this Section after the expiry of 578[five] years from the date of original decision or order of the sub-ordinate officer referred to in sub-section (1). 579[(4) The 580[Commissioner] may, suo moto, call for and examine the record of any proceeding under this Act or the rules made thereunder for the purpose of satisfying himself as to the legality or propriety of any decision or order passed by an officer of 581[Inland Revenue] subordinate to him, and pass such order as he may deem fit.]]

Effective date: 1990-11-01

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