- The Commissioner of Commercial Taxes may suo-motu call for and examine !he records of the proceedings of any order made by any authority, officer or person subordinate to it under the provisions of this Act, including sub-section (2) of this section and if such orders or proceeding recorded is prejudicial to the interests of revenue and may make such enquiry or cause such enquiry to be rriade and subject to the provisions of this Act, may initiate proceedings to revise, modify or set aside such order or proceeding and may pass such order in reference thereto as it thinks fit.
- Powers of the nature referred to in sub-section (1) may also be exercised by the Additional Commissioner, Joint Commissioner and Deputy Commissioner. In the case of orders passed or proceedings recorded by authorities, officers or persons subordinate to them.
- The powers conferred by sub-section (1) shall be exercised within a period of four years from the date on which the said order was served on the Importer.
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