Amendment status not verified — confirm the current text below against the official source.
Revisionary powers of Commissioner.— The Commissioner may, suo motu, call for and examine the record of any proceeding recorded by any officer or person subordinate to him under this Act and if he considers that any order passed therein is erroneous or it is prejudicial to the interest of revenue, pass such order as he deems fit after giving the dealer or the person concerned an opportunity of being heard.