87 Revision by Appellate and Revisional Board

87. Revision by Appellate and Revisional Board.

(1) Subject to such rules as may be prescribed and for reasons to be recorded in writing, the Appellate and Revisional Board may, upon application, revise a final appellate or revisional order from an order of provisional assessment or any other assessment:

Provided that where such application relates to an order passed by the appellate forum constituted by the Commissioner under the first proviso to sub-section (1) of section 84, such order shall not be revised unless the appellant produces the document relating to—
(a) proof of payment of ten per centum of the amount of the disputed tax or rupees five lakh, whichever is less, and
(b) proof of payment of the full amount of tax, interest and late fee, as the appellant may admit to be due from him

Provided further that where an application for revision has been filed on or after the 1st day of April, 2014, relating to the provisional assessment or any other assessment passed by appropriate authority by taking into consideration an adverse finding arising out of seizure of books of accounts or other records or goods or upon audit as referred to in section 43 or upon special audit as referred to in section 43A, and where in the first appeal or revision, such adverse finding is upheld by the first appellate or revisional authority, such appellate or revisional order shall not be revised by the Appellate and Revisional Board where any revision case relating to earlier period is already pending for disposal before it, unless the applicant produces the document relating to—
(a) proof of payment of five per centum of the disputed amount or rupees one lakh, whichever is less, and
(b) proof of payment of full amount of tax, interest and late fee, as the applicant may admit to be due from him:

Provided also that any payment made against disputed amount shall be adjusted as payment for the relevant assessment period.

(1A) The Appellate and Revisional Board, in disposing of an application for revision, shall, for reasons to be recorded in writing, confirm, reduce, enhance or annul the final appellate or revisional order from an order of provisional assessment or any other assessment.

(IB) The applicant shall not be entitled to produce additional evidence, whether oral or documentary, in the Appellate and Revisional Board unless the Appellate and Revisional Board allows production of such evidence or document in the following circumstances:—

(a) if the appellate or revisional authority, whose order is under revision before the Appellate and Revisional Board, had refused to admit such evidence; or
(b) if the applicant seeking to produce additional evidence, establishes that even after exercising due diligence, such evidence was not within his knowledge or could not be produced earlier; or
(c) if the Appellate and Revisional Board requires production of any document for pronouncing its judgement or for any other substantial cause

Provided that whenever additional evidence is allowed to be produced, the Appellate and Revisional Board shall record the reason for its admission.

(1C) Any application for revision filed on or after the 1st day of July, 2015 and entertained thereafter, shall be disposed of within the date as referred to in column (3) of the Table below corresponding to the date of its filing as referred in column (2) of the said Table:-

Provided that the State Government may, subject to such conditionsand restrictions as may be prescribed, further extend the time for disposal of such application for revision.

(2) Where during the pendency of an application for revision preferred by a casual dealer or dealer under sub-section (1) before the Appellate and Revisional Board, the Commissioner, having discovered-

(a) any error or omission, whether in fact or law, in the final appellate or revisional order referred to in sub-section (1), or

(b) any concealment, by a casual dealer of his sales or purchases, or, by a dealer of his turnover of sales or purchases or contractual transfer price by such dealer or claim for his deduction of any of turnover of sales or purchases or contractual transfer price or claim for lower rate of tax payable under this Act,

(c) any claim by a dealer of excess amount of input tax credit or input tax rebate, or

(d) any non-reversal by a dealer of input tax credit or input tax rebate to the extent of disentitlement, is of the opinion that the amount of tax assessed is liable to be enhanced from what has been in the order of a revisional assessment or any other assessment or in the final appellate or revisional order in the matter of the amount of tax so assessed, as the case may be, he may, subject to such rules as may be made, file, at any time before the application for revision is finally heard by the Appellate and Revisional Board, a memorandum bringing to its notice he error or omission referred to in clause (a) or the concealment by, the casual dealer of his sales or purchases or, the dealer of his turnover of sales or purchases or contractual transfer price or incorrect statement by him of the particulars referred to in clause (b) or claim by a dealer of any excess amount of input tax rebate referred in clause (d).

(3) The Appellate and Revisional Board shall, while proceeding t orevise under the sub-section (1) any final appellate or revisional order from order of provisional assessment or any other assessment, entertain the memorandum filed under sub-section (2) as an application by the Commissioner for revision and pass such revisional order as it deem fit.

(4) Where the Commissioner, after revision made by the Appellate and Revisional Board under sub-section (1), discovers any concealment by, a casual dealer of his sales or purchases or dealer of his turnover of sales or purchases or contractual transfer price or incorrect statement by a dealer of particulars of sales or purchases or contractual transfer price or claim for deduction of any part of turnover of sales or purchases or contractual transfer price or claim for lower rate of tax or any claim by a dealer of excess amount of input tax credit claim or input tax rebate or any non-reversal of input tax credit or input tax rebate to the extent of his disentitlement, he may, subject to such rules as may be made, make, within four years from the date of order of the Appellate and Revisional Board, an application to the Appellate Revisional Board, and the Appellate and Revisional Board, may thereupon, after giving the Commissioner and the casual dealer or the dealer a reasonable opportunity of being heard, review its order passed under sub-section (1) and pass such order as it may deems fit.

(5) Notwithstanding anything contained in sub-section (1), no application shall be filed before the Appellate and Revisional Board, during the period commencing from the 1st day of July, 2006 and ending on the 30th day of June, 2008, against any final appellate or revisional order from an order of provisional assessment or any other assessment.