Section 38(1) in The Maharashtra Tax on Luxuries Act, 1987
(1)Subject to any rules which may be made in this behalf, the Commissioner may, of his own motion, call for and examine the record of any order passed (including an order passed in appeal) under this Act or the rules made thereunder by an officer or person subordinate to him and pass such order thereon as he thinks just and proper:Provided that, no notice shall be served on the assessee by the Commissioner under this sub-section after the expiry of three years from the date of the communication of the order sought to be revised, and no order in revision shall be made by him hereunder after the expiry of five years from such date.
