CTT Act 14Chapter IV · Miscellaneous and supplemental provisions
Section 14 · Revision by State Government
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The State Government may, on its own motion, call for and examine the records of any order passed or proceedings taken by the Controller under the provisions of this Act and against which no appeal has been preferred for the purpose of satisfying itself as to the legality or propriety of such order or as to the regularity of the procedure and pass such order with respect thereto as it may think fit:Provided that no such order shall be made except after giving the person affected reasonable opportunity of being heard in the matter.
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