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Section 16
The Telangana Tax on Professions, Trades, Callings and Employments Act, 1987.Telangana

Section 16. Revision

1[(1) The Commissioner may, call for and examine the record of the proceedings of any order made by the assessing authority, or, the appellate authority for the purpose of satisfying himself as to the legality or propriety of such order and pass such order not prejudicial to the interests of revenue.]

2[(2) [xxx]]

(3) The powers of revision shall be exercised within such period not exceeding four years from the date on which the order was served on the assessee.

(4) No order which adversely affects any assessee shall be passed under this section, unless such assessee has been given a reasonable opportunity of being heard.

3[(5) [xxx]]

1Superscript markers show text inserted or substituted by a later amendment. The Act carries the markers without the footnotes they refer to, so they are shown without a target.