Power of Commissioner to call for Records and Pass Orders

(1) The Commissioner may call for and examine the record of any proceeding under this Act before the Deputy Commissioner or before an Assistant Commissioner except under Sub-Section (1) of Section 27 to satisfy himself as to the regularity of such proceeding or the correctness, legality or propriety of any decision or order passed thereon; and if in any case it appears to the Commissioner that any such decision or order shall be modified, annulled, reversed or remitted for reconsideration, he may pass orders accordingly: Provided that the Commissioner shall not pass any order prejudicial to any party without hearing him or giving him a reasonable opportunity of being heard : Provided further that in cases where an appeal lies under this Act, no proceedings by way of revision shall be entertained by the Commissioner at the instance of a person who could have appealed: Provided also that nothing in this Sub-Section shall apply to the proceedings in an appeal transferred by the Commissioner to the Deputy Commissioner for hearing and disposal. (2) The Commissioner may stay the execution of any such decision or order, pending the exercise of his power under Sub-Section (1) in respect thereof.