Section 4D(1) in The Jammu and Kashmir Excise Act, 1958 (1901 A. D.)
(1)The Commissioner may, suo moto at anytime or on an application made to him in this behalf, call for the record of any proceedings which are pending before, or have been disposed of by any authority subordinate to him for the purpose of satisfying himself as to the legality or propriety of such proceedings or of any order made therein and may pass such orders in relation thereto as he may deem fit:Provided that the application shall be made within a period of ninety days of the date of taking of the proceeding or of passing of the order as the case may be.
