Section 68(2) in The M.P. Vanijyik Kar Adhiniyam, 1994
(2)[ The Commissioner, if the circumstances so warrant, shall have the power to review any order passed under this Section and pass such order as he deemed necessary :Provided that no review of an earlier order shall be made unless a reasonable opportunity of being heard is given to the dealer who is likely to be adversely affected by the review :Provided further that the Commissioner shall not reduce the rate of tax in review.] [Substituted by Section 12 of MP Commercial Tax (Second Amendment) Act, 1997 (No. 33 of 1997) w.e.f. 1-9-1997.]
