Section 16(1) in Tripura Professions, Trades, Callings and Employments Taxation Act, 1976
(1)The Commissioner may call for and examine the records of any proceedings under this Act and if he considers that any order passed therein by any officer other than himself, is erroneous in so far as it is prejudicial to the interest of revenue, he may, after giving the assessee an opportunity of being heard and after making or causing to be made such enquiry as he deems necessary, pass such orders thereon as the circumstances of the case justify, including an order enhancing or modifying the assessment, or cancelling the assessment and directing a fresh assessment.
