Section 75(1) in The Kerala Agricultural Income Tax Act, 1991
(1)The Deputy Commissioner may, of his own motion, call for and examine the records relating to any ord9r passed or proceeding recorded under this Act, by any Officer or authority subordinate to him, other than a Deputy Commissioner (Appeals)which in his opinion is prejudicial to revenue and may make such enquiry or cause such enquiry to be made and, subject to the provisions of this Act, may pass such order thereon as he thinks fit.
