Section 10(1) in Karnataka Tax on Luxuries Act, 1979
(1)The Joint Commissioner may of his own motion, call for and examine the records of any order passed or proceedings recorded under the provisions of this Act by a Luxury Tax Officer sub-ordinate to him, for the purpose of satisfying himself as to the legality or propriety of such orders or as to the regularity of such proceedings in so far as it is prejudicial to the interest of revenue, and may pass such order with reference thereto as he thinks fit.
