Section 26(4) in Bihar Motor Vehicles Taxation Act, 1994
(4)The Appellate Authority may on his own motion call for the record of any case in which an order has been passed or a direction has been given by the Taxing Officer, or which relates to seizure or release of the vehicle under Section 22 and may pass such order in relation to the case as it deems fit if it finds that the order in question was without jurisdiction or illegal.
