Section 22B(1) in Jammu and Kashmir Motor Spirit and Diesel Oil (Taxation of Sales) Act, 2005 (1948 A.D.)
(1)The Commissioner may, of his own motion call for the records of any proceedings which are pending before the Petrol Taxation Officer or have been disposed of by the Appellate Authority for the purpose of satisfying himself as to the correctness, legality or propriety of such proceedings or any order made therein and may pass such order in relation thereto as he may think fit.
