Download Tamil Nadu Vat FORM Y: Form of Revision under Tamil Nadu Value Added Tax 2007
As per Tamil Nadu vat Rule 14
Every application for revision under section 54 or section 57 shall be in Form Y and shall be verified in the manner specified therein. It shall be in duplicate and shall be accompanied by two copies of the original order against which it is filed, one of which shall be a certified copy:
Provided that the revising authority may entertain the said application if it is satisfied that the applicant has sufficient cause for not furnishing copies of the said original order.
(1) Any person objecting to an order passed or proceeding recorded under this Act for which an appeal has not been provided for in section 51 or section 52 may within a period of thirty days from the date on which a copy of the order or proceeding was served on him, in the manner prescribed file an application for revision of such order or proceeding to the Deputy Commissioner:
Provided that the Deputy Commissioner may within a further period of thirty days admit an application for revision presented after the expiration of the first mentioned period of thirty days, if he is satisfied that the applicant had sufficient cause for not presenting the application within the first mentioned period.
(2) An application for revision shall be in the prescribed form and shall be verified in the prescribed manner.
(3) On admitting an application for revision, the Deputy Commissioner may call for and examine the record of the order or proceeding against which the application has been preferred and may make such inquiry or cause such inquiry to be made and, subject to the provisions of this Act, pass such order thereon as he thinks fit.
(4) Notwithstanding that an application has been preferred under sub-section (1), the tax, fee or other amount shall be paid in accordance with the order or proceeding against which the application has been preferred:
Provided that the Deputy Commissioner may in his discretion give such directions as he thinks fit, in regard to the payment of such tax, fee or other amount before the disposal of revision, if the applicant furnishes sufficient security to his satisfaction in such form and in such manner as may be prescribed.
(5) No order under this section adversely affecting a person shall be passed unless that person has had a reasonable opportunity of being heard.