Section 15A(1) in Himachal Pradesh Motor Vehicles Taxation Act, 1972
(1)The Commissioner may, of his own motion, call for the record of any proceedings which are pending before, or have been disposed off 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.
