Revisional authority power to correct subordinate orders when errors are prejudicial to revenue, subject to hearing rights. A revisional authority authorised under the Act may call for and examine orders passed by subordinates and, if it considers an order erroneous in a way that is prejudicial to revenue, illegal, improper, or neglectful of material facts, may revise that order after giving the affected person an opportunity of being heard; this power also extends to matters arising from Comptroller and Auditor General observations.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Revisional authority power to correct subordinate orders when errors are prejudicial to revenue, subject to hearing rights.
A revisional authority authorised under the Act may call for and examine orders passed by subordinates and, if it considers an order erroneous in a way that is prejudicial to revenue, illegal, improper, or neglectful of material facts, may revise that order after giving the affected person an opportunity of being heard; this power also extends to matters arising from Comptroller and Auditor General observations.
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