Bihar Value Added Tax Act : Revisionary powers of Commissioner. Indian Bare Acts :

Bihar Value Added Tax Act,2005

Act No : 27

Section : Revisionary powers of Commissioner.

74. Revisionary powers of Commissioner.-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.