Section 16(2) in Tripura Professions, Trades, Callings and Employments Taxation Act, 1976
(2)In the case of any order other than an order to which sub-section (1) applies, passed under this Act by any officer other than himself, the Commissioner may, of his own motion, and in the case of an order passed under S. 15 also, subject to such rules as may be prescribed, on a petition by an assessee for revision, call for the record of any proceeding under this Act in which any such order has been passed and may make such enquiry or cause such enquiry to be made, and subject to the provisions of this Act, may pass such order thereon not being an order prejudicial to the assessee, as he thinks fit :Provided that the Commissioner may dispense with the enquiry required to be made under this sub-section, if he, for reasons to be recorded, considers such enquiry to be not necessary.
