Revision power: Commissioner may call records, require books and revise subordinate tax orders subject to prescribed procedural limits. The Commissioner may call for records and examine subordinate officers' orders to ascertain under-assessment, misclassification, omitted turnover, incorrect claims, or other errors prejudicial to revenue, require production of books and documents by notice, and pass appropriate revision orders; dealer applications for revision are barred. Time limits apply to revision: ordinarily four years from the end of the year of service of the subordinate order, with extended procedural reporting to objection or appellate forums where objections or appeals are pending or decided, and a stay on recovery when relevant issues are before an appropriate forum until final determination.
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.
Revision power: Commissioner may call records, require books and revise subordinate tax orders subject to prescribed procedural limits.
The Commissioner may call for records and examine subordinate officers' orders to ascertain under-assessment, misclassification, omitted turnover, incorrect claims, or other errors prejudicial to revenue, require production of books and documents by notice, and pass appropriate revision orders; dealer applications for revision are barred. Time limits apply to revision: ordinarily four years from the end of the year of service of the subordinate order, with extended procedural reporting to objection or appellate forums where objections or appeals are pending or decided, and a stay on recovery when relevant issues are before an appropriate forum until final determination.
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