(2)The Commissioner may on his own motion or on information received call for and examine the record of any proceeding under this Act if he considers that any order passed therein by any person [appointed under clauses (c) to (f) of Section 3] [Substituted by M.P. Act No. 12 of 2006.] to assist him including any officer to whom he has delegated his powers of revision under sub-section (1) in pursuance of the provisions oI Section 41, is erroneous in so far as it is prejudicial to the interest of the revenue, and he may, after giving the dealer or person a reasonable opportunity of being heard, and after making or causing to be made such enquiry as he deems necessary, pass within within six months from the date of initiation of proceeding such order thereon as the circumstances of the case justify, including an order enhancing or modifying the assessment or cancelling the assessment :Provided that,-(a)no proceeding shall be initiated under sub-section (1) and this sub section after the expiry of three calendar years from the date of the order sought to be revised;(b)no order shall be revised by the Commissioner under this subsection where an appeal against such order is pending before the Appellate Deputy Commissioner or the Appellate Board or such appeal has been decided by the Appellate Board on merits.
