Section 46(1) in The Himachal Pradesh Value Added Tax Act, 2005
(1)The Commissioner may, of his own motion, call for the record of any proceedings which are pending before, or have been disposed of by, any Authority subordinate to him, for the purpose of satisfying himself as to the legality or propriety of such proceedings or order made therein and, on finding the proceedings or the orders prejudicial to the interest of revenue, may pass such order in relation thereto as he may think fit:Provided that the powers under this sub-section shall be exercisable only within a period of five years from the date on which such order was communicated.
