Section 12A(1) in The Punjab Motor Vehicles Taxation Act, 1924
(1)The Commissioner, on his own motion, or on application made to him in the prescribed manner, may call for the record of any proceedings, which are pending before or have been disposed of by any other authority subordinate to him under this Act for the purpose of satisfying himself as to the legality or propriety of such proceedings or of any order made therein and may pass such order in relation thereto as he may think fit :Provided that the owner may make such application only within one year from the date of the order required to be revised.
