Section 14A(1) in The Gujarat Motor Vehicles Tax Act, 1958
(1)The State Government may of its own motion or on the application of any aggrieved person call for and examine the record of any proceeding under this Act for the purpose of satisfying itself as to the legality or propriety of any order passed therein by the Taxation Authority or by the person or authority referred to in subsection (1) of section 14, and if it shall appear to it that any order passed therein requires to be modified, annulled, or reserved, it may, after giving the person affected by, or interested in, such order, an opportunity of being heard and after making, or causing to be made, such inquiry as it deems necessary, pass such order thereon as the circumstances of the case justify, including an order directing fresh proceedings:Provided that to record of any proceeding of a Taxation Authority shall be called for-(i)in a case where an appeal from the order passed therein has been filed, when such appeal is pending, and(ii)in a case where an appeal has not been filed from such order, before the expiry of the time prescribed for filing such appeal.
