147 Proceedings for suo motu review of assessment orders or any other order

147.

(2) Any authority referred to in sub-rule (1) who considers it necessary to review, on his own motion, an assessment made or order passed by him earlier, shall serve upon a dealer, casual dealer, or person a notice in Form No. 70 directing him to appear and show cause on the date, time and at the place specified in such notice as to why the assessment or order referred to in such notice shall not be revised upon review by him:

Provided that no assessment or order shall be reviewed under this rule-

(a) if the time for presenting an appeal from such assessment or the application for revision or review of such order, has not expired; or

(b) if such assessment or order has been made, or passed, four years before the date of review:

Provided further that in computing the time limit by clause (b) of the first proviso for reviewing an assessment or order under section 88, the period of time during which the Commissioner or the authority competent to review such order has been restrained by an order of tribunal or court-

(a) from commencing or continuing any proceeding for review of such assessment or order, or

(b) from commencing or continuing any investigation, enquiry or examination of the accounts, document or evidence required to be made in connection with such review. shall be excluded:

Provided also that where in consequence of an assessment made, or order passed in the first instance, or on an appeal, revision or review, under the Central Sales Tax Act, 1956 (74 of 1956) in respect of a dealer, the authority who is competent so to do considers it necessary to review, on his own motion, an assessment made or order passed earlier by him, under this Act, he may, within four years from the date of order passed under the Central Sales Tax Act, 1956 (74 if 1956), review, on his own motion, such assessment made or order passed in respect of such dealer.

(3) The date for hearing of the dealer, casual dealer or person on whom a notice is served under sub-rule (2) shall be fixed ordinarily not less than fifteen days from the date of service of such notice.

(4) After hearing the dealer, casual dealer, or person, as the case may be, and considering the accounts, registers, documents including those in the form of electronic records or evidence which the reviewing authority has in his possession or which may be produced before him by such dealer, casual dealer or person, such reviewing authority shall, by an order in writing, review to the best of his judgment the assessment or order referred to in the notice served under sub-rule (2):

ex parte upon review to the best of his judgment.