Section 10A(3) in The Maharashtra Entertainments Duty Act, 1923
(3)The State Government may, suo motu or on application made to it in that behalf within sixty days from the order of Commissioner, call for the record and proceedings, of the case and pass such order in that case as it may deem fit, and thereby modify, confirm or annul the order of the Commissioner.] [This proviso was substituted for the original by Maharashtra 49 of 1994, Section 5(a).]