Amendment status not verified — confirm the current text below against the official source.
(1) The Commissioner of State Tax may suo moto or upon information received by him, for reasons to be recorded in writing, at any time, within two years from the date of order, call for and examine any order passed under section 16 or section 18, to satisfy himself as to the correctness, legality or propriety of the order made or decision taken therein and if in any case, it appears to the Commissioner of State Tax that any such order or decision should be modified, annulled, reversed or remitted back for reconsideration, he may pass orders accordingly. (2) No order prejudicial to any person shall be passed under sub-section (1) unless such person has been given an opportunity of making his representation.