Section 10(2) in Karnataka Tax on Luxuries Act, 1979
(2)The Commissioner may of his own motion, call for and examine the record of any order passed or proceeding recorded under the provisions of this Act by a Joint Commissioner subordinate to him for the purpose of satisfying himself as to the legality or propriety of such order or as to the regularity of such proceeding in so far as it is prejudicial to the interest of revenue, and pass such orders with reference thereto as he thinks fit.
