Section 14A(1) in The Maharashtra Motor Vehicles Tax Act, 1958
(1)The State Government or the [Transport Commissioner] [This Explanation was added by Maharashtra 43 of 1969, Section 8(2)(b).] [* * *] [The words 'appointed as such by the State Government, were deleted by Maharashtra 22 of 1979, Section 14.] or such officer, not below the rank of a Deputy Secretary to Government, designated by the Government in this behalf may, suo motu or on application, call for and examine the record of any order made by any Taxation Authority under this Act and pass such order thereon as it or he thinks just and proper:Provided that, no application under this section shall be entertained if it is not made within a period of one hundred and twenty days from the date of the order:Provided further that, before rejecting any application for the revision of any such order, the State Government, the [Transport Commissioner] [[These words were substituted for 'Director of Transport' by Maharashtra 37 of 1972, Section 13(1).Section 13(2) of Maharashtra 37 of 1972 reads as under:'(2) Any reference by whatever form of words to the Director of Transport in any law for the time being in force, or in any instrument or document shall after the commencement of the Bombay Motor Vehicles Tax (Amendment) Act, 1972, be construed as a reference to the Transport Commissioner and in all suits and other legal proceedings before any Court, Tribunal or Authority pending on such commencement in which or to which the Director of Transport is a party, the Transport Commissioner shall be deemed to be substituted therefor.']] or as the case may be, the officer designated shall record reasons for such rejection.
