50. Powers of Revision under Section 32 may be exercised by higher authorities

(1) The powers of the nature referred to in sub-section (1) of Section 32 may be exercised by the Commissioner, Additional Commissioner, Joint Commissioner, Deputy Commissioner and Commercial Tax Officer in the case of orders passed or proceedings recorded by authorities, officers or persons subordinate to them within a period of four years from the date on which the order or proceeding was served on the dealer.

(2) No order shall be passed under sub-rule (1) enhancing any assessment unless an opportunity has been given to the assessee to show cause against the proposed enhancement.

Explanation:-The aforesaid periods shall be computed subject to the deduction of the periods indicated in sub-sections (5) and (6) of Section 32.