Section 15(2) in Karnataka Tax on Entry of Goods Act, 1979
(2)The Additional Commissioner may on his own motion call for and examine the record of any proceedings under this Act, and if he considers that any order passed therein by [a Joint Commissioner, or an appellate authority of the rank of a Deputy Commissioner] [Sub-sections (1) to (4) substituted by Act 18 of 1994 w.e.f. 1.4.1994] is erroneous in so far as it is prejudicial to the interests of revenue, he may, if necessary, stay the operation of such order for such period as he deems fit and after giving the assessee an opportunity of being heard and after making or causing to be made such inquiry as he deems necessary, pass such orders thereon as the circumstances of the case justify including an order enhancing or modifying the assessment or cancelling the assessment or directing a fresh assessment.
