Section 15(1) in The Punjab Textiles and Sugar (Existing Stocks) Purchase Tax and Miscellaneous Provisions Act, 1958
(1)The commissioner may, of his own motion or on application made to him, call for the record of any proceeding which is pending before, or has been disposed of by any assessing or appellate authority, for the purpose of satisfying himself as to the legality or propriety of such proceeding or of any order made therein and may pass such orders in relation thereto as he may think fit.
