121A. Revisional power of Commissioner.-

¹[121A. Revisional power  of Commissioner.- 

(1) The Commissioner may 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  sixty days  of  the  date  on  which  such  order  is  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 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 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; or
(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 Commissioner (Appeals) or to the Appellate Tribunal.
(4) No application under sub-section (1) shall lie unless-
(a) it is accompanied by a fee of two hundred taka; and
(b) the undisputed portion of the tax has been paid.

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.
(6) Notwithstanding anything contained in this Ordinance, an application for revision made under sub-section (1) shall be deemed to have been allowed if the Commissioner fails to make an order thereon within a period of sixty days from the date of filing the application.

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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¹Ins. by F.A. 2009

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