Section 12(1) in The Jammu and Kashmir Agricultural Income Tax Act, 1962
(1)The Commissioner may, on his own motion or on an application, call for the record of any proceeding under this Act pending before or decided by any authority subordinate to him and after such enquiry as he deems necessary may pass such orders as he thinks fit :Provided that no such application shall be entertained in any case where an appeal lay against the order but the applicant failed to prefer it within the time prescribed therefor :Provided further that the Commissioner shall not pass any order prejudicial to an assessee without giving him a reasonable opportunity of being heard.
