Section 49(1)(c) in Tamil Nadu Entertainments Tax Rules, 1939
(c)[ The Assistant Commissioner of Commercial Taxes may, in his discretion, either suo motu before the expiry of four years from the date on which an order was passed or on an application preferred within sixty days from the date on which an order or proceedings to which the application relates was communicated to the applicant, call for and examine the records relating to such order or proceedings of any Entertainments Tax Officer under the Act or these rules, for the purpose of satisfying himself as to the legality or propriety of such order or as to regularity of such proceedings and may pass such orders with respect thereto as he thinks fit:] [Substituted by G.O. Ms. No. 145, C.T. & R.E., dated the 15th February 1980.]