Section 28(3) in Orissa Motor Spirit (Taxation on Sales) Act, 1946
(3)The Revenue Commissioner may, at any time, call for and examine the record of any case in which any order referred to in sub-section (1) or sub-section (2) is passed for the purpose of satisfying himself as to the legality or propriety of such order and may, after examining the record, pass any order which he thinks proper.
