Section 15A in Himachal Pradesh Motor Vehicles Taxation Act, 1972
15A. [Revision. [Substituted vide H.P.M.V.T(Amendment) Act, 1999.]
(1)The Commissioner may, of his own motion, call for the record of any proceedings which are pending before, or have been disposed off 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 may pass such order in relation thereto as he may think fit.(2)The State Government may, by notification, confer on any of its officers the powers of the Commissioner to be exercised under sub-section (1) subject to such conditions, and in respect of such areas, as may be specified in the notification.(3)No order shall be passed under sub-section (1) of this section which adversely affects any person unless as such person has been given a reasonable opportunity of being heard.]
