section 42
Revision
The Delhi Entertainments and Betting Tax (Amendment) Act, 2012Tax201248 sections4 chapters
Chapter VI MISCELLANEOUS
Statutory text
The Commissioner may suo moto or on the application of a party to a reference call for and examine the record of any proceeding under this Act pending before, or disposed of by, any officer subordinate to him, and, if he is of opinion that the proceedings taken or order made should be modified, annulled, reversed or revised, he may pass such order thereon as he may deem fit: PROVIDED that the Commissioner shall not under this section pass an order modifying, annulling, reversing or revising any proceeding or order of a subordinate officer and affecting the proprietor without giving such proprietor an opportunity of being heard.
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