Section 30(2) in The Goa Tax on Entry of Goods Act, 2000
(2)The Deputy Commissioner may on his own motion call for and examine the record of any proceedings under this Act, and if he considers that any order passed therein by the Assistant Commissioner is erroneous in so far as it is prejudicial to the interests of revenue, he may, if necessary, stay the operation of such order for such period as he deems fit and after giving the assessee an opportunity of being heard and after making or causing to be made such inquiry as he deems necessary, pass such order thereon enhancing or modifying the assessment or cancelling the assessment or directing a fresh assessment.
