Section 17 in The Punjab Forward Contracts Tax Act, 1951
17. Revision.
- The Commissioner may, of his own motion or an application made to him, call for the record of any proceedings which are pending before or have been disposed of by, any assessing or appellate authority appointed under this Act, for the purpose of satisfying himself as to the legality of such proceedings or of any order made therein, and may pass such orders in relation thereto as he may think fit:Provided that no order which adversely affects the rights of an assessee or other person upon whom an obligation is imposed by or under this Act shall be passed without giving such assessee or other person a reasonable opportunity of being heard.(2)The Government may, by notification, confer upon any officer the powers of the Commissioner under sub-section (1), to be exercised subject to such conditions, and in respect of such arrears, as may be specified in the notification,
