Section 122B: Revision by the Chief Commissioner

1[122B. Revision by the 2[Chief Commissioner].—(1) The 3[Chief Commissioner] may, either of his own motion or on an application made by the taxpayer for revision, call for the record of any proceedings relating to issuance of an exemption or lower rate certificate with regard to collection or deduction of tax at source under this Ordinance, in which an order has been passed by any authority subordinate to him. (2) Where, after making such inquiry as is necessary, 4[Chief Commissioner] considers that the order requires revision, the 5[Chief Commissioner] may, after providing reasonable opportunity of being heard to the taxpayer, make such order as he may deem fit in the circumstances of the case.] 6[7[ ] ]

Effective date: 2001-09-13

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