Section 12B(7) in The Kerala Tax on Luxuries Acts, 1976
(7)Notwithstanding anything contained in sub-section (6), the Board of Revenue may, of its own motion, call for and examine the records relating to any order passed or proceeding recorded under this Act, by the appellate authority which in its opinion is prejudicial to revenue and may make such enquiry or cause such enquiry to be made and subject to the provisions of this Act, may pass such order thereon as it thinks fit:Provided that no order under this sub-section shall be passed unless the person affected is given a reasonable opportunity of being heard.
