Punjab Sales Tax on Services Act, 2012

Chapter-VIII

OFFENCES AND PENALTIES

From: 2023-11-01 - To: 0000-00-00 61. Revision by the Commissioner.- (1) The Commissioner may, of his own motion or on an application made in writing by a registered person for revision, call for and examine the record of any proceedings under this Act in which an order has been passed by an officer subordinate to him. (2) If after examining the record under subsection (1), the Commissioner is not satisfied with the legality or propriety of any order passed by an officer, the Commissioner may make such revision to the order as he may think fit. (3) No order imposing or enhancing any penalty or fine requiring payment of a greater amount of the tax than the originally levied amount shall be passed unless the person affected by such order has been given an opportunity of showing cause and of being heard. (4) The Commissioner shall not revise any order under subsection (2) if: (a) an appeal under section 63 is pending or the matter has been referred for resolution under section 69; (b) where an appeal against the…