Section 31 in Himachal Pradesh General Sales Tax Act, 1968
31. [ Revision. [Section 31 Substituted vide Act No. 15 of 1987 (Sec. 7).]
(1)The Commissioner may, of his own motion, call for the record of any proceedings which are pending before, or have been disposed of 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 officer powers of the Commissioner under sub-section (1) to be exercised subject to such conditions and in respect of such areas as may be specified in the notification [and such officer shall be deemed to be the Commissioner for the purposes of sub-section (1).](3)The Financial Commissioner, on application made to him against an order to the Commissioner under sub-section (1) within ninety days from the date of communication of the order, may call for and examine the record of any such case and pass such orders thereon as he thinks just and proper.(4)No order shall be passed under this section which adversely affects any person unless such person has been given a reasonable opportunity of being heard.]
