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The Assam Value Added Tax Rules, 2005.
CHAPTER-IX : APPEAL AND REVISION

47A.

(1) A revision petition under section 82 may be filed in triplicate before the Commissioner in Form 78.

(2) The revision petition shall contain the following particulars, namely:-

    (a) a statement of the facts of the case;

    (b) a reference of the order or orders passed on which the revision petition is filed;

    (c) the date of communication of the order;

    (d) the grounds of revision petition and the relief sought for;

    (e) a revision petition shall be accompanied by the certified copy of order or orders to which it related and the fee as required.

(3) A revision petition shall be verified and signed in the manner prescribed in rule 13.

(4) The service of notice for hearing and the communication of the order shall be in accordance with rule 60.

(5) The Commissioner may reject a revision petition summarily, if the requirements are not complied with.