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        F. Acts / Amendment Acts

        Section 83 - Amendment of section 21

        Finance (No. 2) Act, 1998
        EXPENDITURE-TAX

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        Time-limited revision orders with exclusions for re-hearing and stays, but open exception to implement appellate directions. Two subsections inserted into section 21 prescribe time limits and an exception for revision applications made on or after 1st October, 1998: a requirement that a revision order be passed within one year from the end of the financial year in which the application is made, excluding time taken for re-hearing opportunities and periods of court-ordered stay; and an overriding exception permitting revision orders at any time to give effect to findings or directions in orders of appellate or judicial authorities.
                          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.

                                Time-limited revision orders with exclusions for re-hearing and stays, but open exception to implement appellate directions.

                                Two subsections inserted into section 21 prescribe time limits and an exception for revision applications made on or after 1st October, 1998: a requirement that a revision order be passed within one year from the end of the financial year in which the application is made, excluding time taken for re-hearing opportunities and periods of court-ordered stay; and an overriding exception permitting revision orders at any time to give effect to findings or directions in orders of appellate or judicial authorities.


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