Section 16(1) in Kerala Tax on Paper Lotteries Act, 2005
(1)The commissioner may on his own motion call for and examine the record of any order passed or proceedings issued under this Act, if he considers that any order passed or proceedings issued therein by any officer subordinate to him is erroneous insofar 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 promoter an opportunity of being heard and after making or causing to be giving the promoter an opportunity of being heard and after making or causing to be made such inquiry as he deems necessary pass such order thereon as the circumstances of the case justify:Provided that the power under sub-section (1) shall be exercised only within a period of four years from the date on which the order sought to be revised was passed.
