Section 17(1) in GUJARAT CARRIAGE OF GOODS TAXATION ACT, 1962
(1)The State Government or such officer not below the rank of a Deputy Secretary to Government designated by the Government in this behalf may. suo motu or on an application sub- mitted within four months of the date of the passing of any order by any officer or authority under this Act call for and examine the record thereof and pass such order thereon as it or he thinks just and proper:Provided that, before rejecting any such application the State Government or the officer designated shall record the reasons for so doing.
