Section 58(1) in The Kerala Value Added Tax Act, 2003
(1)The Commissioner may suo motu call for and examine any order passed or proceedings recorded under this Act by any officer or authority, subordinate to him other than that of the Deputy Commissioner (Appeals) or the Assistant Commissioner(Appeals) or not being the orders passed by him against any order issued or proceedings recorded under sub- section (3) of section 25, sub-section (8) or sub-section (9) of section 44, section 49,section 67, section 68, section 69 or section 70 which in his opinion is prejudicial to the interest of revenue 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, as he thinks fit.Explanation. - For the purpose of this section an order passed or proceedings recorded shall be deemed to be prejudicial to the interest of the revenue where the tax or other amount assessed or demanded is lower than what is actually due, either due to escapement of turnover or for any other reason.
