Section 22(3) in The Punjab Motor Spirit (Taxation of Sales) Act, 1939
(3)The [Excise and Taxation Commissioner, may at any time, call for and examine the record of any order of, or the proceedings recorded by, any officer or person for the purpose of satisfying himself as to the legality or propriety of such order passed by or as to the regularity of such proceedings of such officer or person and may pass such order in reference thereto as he thinks fit.] [Substituted by Act 13 of 1953, Section 7(ii), for 'Financial'.]
