Section 14(1) in Punjab State Development Tax Act, 2018
(1)The Commissioner or the officer appointed under section 3 may, on his own motion, or on an application made to him, call for and examine the record of any proceedings which are pending before or have been disposed of by any authority subordinate to him for the purpose of satisfying himself as to the legality or propriety of such proceedings or order made therein and may pass such order in relation thereto as he may deem fit.
