Section 14(1) in Andhra Pradesh Tax on Entry of Motor Vehicles into Local Areas Act, 1996
(1)The Commissioner of Commercial Taxes may suo motu call for and examine the records of the proceedings of any order made by any authority, officer or person subordinate to it under the provisions of this Act including sub-section (2) of this section and if such order or proceeding recorded is prejudicial to the interests of revenue and may make such enquiry or cause such enquiry to be made and subject to the provisions of this Act, may initiate proceedings to revise, modify or set aside such order or proceeding and may pass such order in reference thereto as it thinks fit.
