Section 13(1) in The Gujarat Entertainments Tax Act, 1977
(1)The State Government may, of its own motion [or on application of any aggrieved proprietor made within ninety days from the date of order] [These words were inserted by Gujarat 13 of 1993, Section 9 (1).] 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 prescribed officer, or, as the case may be, the appellate authority and if it shall appear, to it that any order passed therein requires to be modified, annulled, or reversed, it may, after giving the proprietor affected by 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:Provided that no record of any proceeding of the prescribed officer shall be called for-(i)in a case where an appeal from the order passed therein has been made, when such appeal is pending, and(ii)in a case where an appeal has not been made from such order, before the expiry of the time prescribed for making such appeal.
