121. Revisional power of Commissioner.—

¹[121.Revisional power of Commissioner.—

(1) The Commissioner may ²[either of his own motion or] on an application made by the assessee, call for the record of any proceeding under this Ordinance in which an order has been passed by any authority subordinate to him and may make such enquiry or cause such enquiry to be made and, subject to the provisions of this Ordinance, may pass such order thereon, not being an order prejudicial to the assessee, as he thinks fit.

(2) The application for revision of an order under this Ordinance passed by any authority subordinate to the Commissioner shall be made within date on which such order is ³[sixty days].  communicated to the assessee or within such further period as the Commissioner may consider fit to allow on being satisfied that the assessee was prevented by sufficient cause from making the application within the said ⁴[sixty days].

 (3)   The Commissioner shall not exercise his power under sub-section(1) in respect of any order--

(a) where an appeal against the order lies to the Appellate Joint Commissioner ⁵[or to the Commissioner (Appeals)] or to the Appellate Tribunal and the time within which such appeal may be made has not expired or the assessee has not waived his right of appeal;

(b) where the order is pending on an appeal before the Appellate Joint Commissioner or it has been made the subject of an appeal to the ⁶[Commissioner (Appeals) or to the Appellate Tribunal]; or

⁷[(c) where a period of more than one year has elapsed from the date of the order in the case of action by the Commissioner on his own motion, unless the Commissioner is satisfied that there is sufficient causes to be recorded in writing, for exercising his power under sub-section(1) ]

(4) No application under sub-section (1) shall be entertained unless--

(a) it is accompanied by a fee of ⁸[two hundred] taka ; and

(b) the undisputed portion of the tax has been paid.

⁹[Explanation.- The "undisputed portion of the tax" means the tax payable under section 74.]

(5) For the purposes of this section, an order by the Commissioner declining to interfere shall not be construed as an order prejudicial to the assessee.

¹¹[Explanation.-- For the purposes of this section, the Appellate Joint Commissioner of Taxes shall be deemed to be an authority subordinate to the Commissioner to whom the Deputy Commissioner of Taxes, whose order was the subject-matter of the appeal order under revision, is subordinate.]

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¹Omitted by F.O. 2007

² Omitted by F.O. 2007

³ Subs. for “ninety days” by F. A. 2006

⁴ Subs. for “ninety days” by F. A. 2006

⁵ Ins. by f. A. 1990

⁶ Ins. by f. A. 1990

⁷ Omitted by F.O. 2002

⁸ Subs. for “one hundred” by F. A. 1993

⁹ Subs. by F. A. 2002

¹⁰ Subs. for the words “one year from the end of the year in which the application was made” by F. A. 2002

¹¹ Ins by F. A. 1993

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