BVAT Act 74Chapter XII · Appeal, Revision and Review
Section 74 · Revisionary powers of Commissioner
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The Commissioner may, suo motu, call for and examine
the record of any proceeding recorded by any authority, officer or person subordinate to him under this Act
and if he considers that any order passed therein is erroneous in so far as it is prejudicial to the interest of
revenue, pass such order as he deems fit after giving the dealer or the person concerned an opportunity of
being heard.
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