Action against any authority for vexatious order or wilful under assessment etc

The Commissioner may,—

1. (i) on receipt of any complaint from any dealer or person liable to pay tax under this Act that any authority has made in the proceedings of such dealer or person a false or vexatious order or has taken any action under this Act vindictively, or
2. (ii) on receipt of a report from any authority appointed under section 31 or from the Tribunal or from the Settlement Commission that a particular authority has knowingly or wilfully under-assessed any dealer or person or has passed a false or vexatious order or has taken any action under this Act vindictively, or
3. (iii) on his own motion, if he has reason to believe that any authority has passed such