(1)The Commissioner on his own motion may call for the record of the proceeding in which any order was passed by any officer specified in clauses [(c)] [Substituted by M.P. Act No. 12 of 2006.] to (f) of sub section (1) of Section 3 and on receipt of the record may make such enquiry or cause such enquiry to be made, as he considers necessary and subject to the provisions of this Act, after giving the dealer an opportunity of being heard, may, pass such order thereon, not being an order prejudicial to the dealer or person, as he thinks fit within six months from the date of initiation of proceedings :Provided that the Commissioner shall not revise any order under this sub-section,-(i)where an appeal against the order is pending before the Appellate [Authority] [Substituted by M.P. Act No. 12 of 2006.] or the Appellate Board or where, if such appeal lies, the time within which it may he filed has not expired; or(ii)where such order relates to determination of the liability of a dealer to pay tax or where a notice issued under this Act for assessment or reassessment except after an assessment or reassessment order is passed.(iii)[ Omitted.] [Omitted by M.P. Act No. 12 of 2006.]Explanation :- An order by the Commissioner, declining interference shall not be- deemed to be an order prejudicial to the dealer or person.
