Section 30(1) in Tamil Nadu Urban Land Tax Act, 1966
(1)The [Commissioner of Land Reforms] [The words 'Board of Revenue' was substituted by 'Commissioner of Land Reforms' by Act No. 54 of 1986.] may, either on [his] [The word 'its' was substituted by 'his' by Act No. 54 of 1986.] own motion or on application made by the assessee in this behalf, call for and examine the records of any proceeding under this Act [* * * *] [The expression 'not being a proceeding in respect of which an appeal lies to the Tribunal under section 20' was ommited by Act 26 of 1997.] to satisfy [himself] [The word 'its' was substituted by 'his' by Act No. 54 of 1986.] as to the regularity of such proceeding or the correctness, legality or propriety of any decision or order passed therein and if, in any case, it appears to the [Commissioner of Land Reforms] [The words 'Board of Revenue' was substituted by 'Commissioner of Land Reforms' by Act No. 54 of 1986.], that any such decision or order should be modified, annulled reversed or remitted for reconsideration, [he] [The word 'it' was substituted by 'he' by Act No. 54 of 1986.] may pass orders accordingly :Provided that the [Commissioner of Land Reforms] [The words 'Board of Revenue' was substituted by 'Commissioner of Land Reforms' by Act No. 54 of 1986.] shall not pass any order under this sub-section in any case, where the decision or order is sought to be revised by the [Commissioner of Land Reforms] [The words 'Board of Revenue' was substituted by 'Commissioner of Land Reforms' by Act No. 54 of 1986.] on its own motion, if such decision or order had been made more than three years previously :Provided further that the [Commissioner of Land Reforms] [The words 'Board of Revenue' was substituted by 'Commissioner of Land Reforms' by Act No. 54 of 1986.] shall not pass any order under this section prejudicial to any party unless he has had a reasonable opportunity of making his representations.
