Amendment status not verified — confirm the current text below against the official source.
Revisional Powers of 1[Joint Commisioners]1.- (1) The 2[Joint Commissioner]2 may of his own motion call for and examine the records of any order passed or proceedings recorded under the provisions of this Act by the prescribed authority and against which no appeal has been preferred under section 8B, for the purpose of satisfying himself as to the legality or propriety of such order or as to the regularity of such proceedings in so far as it is prejudicial to the interests of revenue and pass such order with respect thereto as he thinks fit.