Section 8D(1) in The Karnataka Entertainments Tax Act, 1958
(1)The Commissioner [xxx] [Omitted by Act 7 of 1997 w.e.f. 1.4.1997] may suo moto call for and examine any record relating to any order passed or proceedings recorded by any officer under this Act for the purpose of satisfying himself as to the legality or propriety of such order or as to the regularity of such proceedings in so far as it is prejudicial to the interest of revenue and may, after giving the affected person an opportunity of being heard and after making or causing to be made such enquiry as he deems necessary, pass such order thereon as the circumstances of the case justify, including an order enhancing or modifying the assessment, or cancelling the assessment and directing a fresh assessment.
