section 12
Power of revision
The Gujarat Carriage of Goods Taxation Act, 1962Tax196220 sections
Statutory text
Power of revision.
- (1) The State Government or such officer not below the rank of a Deputy Secretary to the State Government as the State Government may authorise in this behalf, may either suo motu or on an application made in this behalf, call for and examine the record of any order passed under this Act by any officer subordinate to it or him, for the purpose of satisfying itself or himself as to the legality or propriety of such order and may pass such order in reference thereto as it or he thinks fit. Provided that no order shall be revised under this section which has been made the subject of an appeal under section 11.
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