Section 10(1) in The Gujarat Tax on Luxuries (Hotels and Lodging Houses) Act, 1977
(1)The State Government or such officer (not below the rank of a Deputy Secretary to Government) as may be designated by the State Government in this behalf (hereinafter referred to as the designated officer") may suo motu [[or on an application made in that behalf] [The words' or on an application made in that behalf were deleted by Gujarat 1 of 1984, section 3 (a)(i) (w.r.e.f. 28-11-1983).]] call for and examine the record of the proceedings of any order made by the Collector or, as the case may be, the appellate authority and pass such order thereon as it or he thinks just and proper:[Provided that no record of any proceeding of the Collector shall be called for-(i)in a case where an appeal from the order passed the rein has been made, when such appeal is pending, and(ii)in a case where an appeal has not been made from such order, before the expiry of the time prescribed for making such appeal.]
