Amendment status not verified — confirm the current text below against the official source.
(J) The Commissioner may, of his own motion Revision. or on application made to him, call for the record of any proceedings which are pending before, or have been disposed of by, any assessing or appellate authority appointed under ' this Act, for the purpose of satisfying himself as to the legality or propriety of such proceedings or of any order made therein, and may pass such orders in relation thereto as he may think fit : Provided that no order which adversely affects the rights of an assessee or other person upon whom an obliga- tion is imposed by or under this Act shall be passed without giving such assessee or other person a reasonable opportu- nity of being heard. eee Offences penalties. and = n FORWARD CONTRACTS TAX [Act No, Vir THE PUNJA Ker, 1951 notification, ¢ ~ At nt may, by veh OO, Confer 2) The Govel nme ws of the Commissioner re aes yowe ° ry: upon any officer the | ed subject to such conditions, : be exercis ‘ P oat ate At oF such areas, as may be specified in the and 1 notification.