Section 11A(1) in The Maharashtra Motor Vehicles (Taxation of Passengers) Act, 1958
(1)The State Government (or such Officer not below the rank of a Deputy Secretary to Government designated by that Government in this behalf) may, suo motu or on application, call for and examine the record of any order made by any officer under this Act and pass such order thereon as it or he thinks just and proper:Provided that, no application under this section shall be entertained if it is not made within a period of four months from the date of the order:Provided further that, before rejecting any application for the revision of any such order the State Government or the Officer designated shall record reasons for such rejection.
