Section 15 in Bihar Taxation on Luxuries in Hotels Act, 1988
15. Power to call for records.
- The Commissioner may on his own motion, call for and examine the records of any proceeding passed by any authority under this Act. other than mentioned in section 14. for the purpose of satisfying himself as to the legality or propriety of such order and may after making or causing to be made such inquiry as he may deem necessary revise any order passed by any authority.
