section 61
Revision
The PUDUCHERRY EXCISE ACT, 1970Tax197068 sections9 chapters
Chapter IX APPEALS AND REVISION
Statutory text
The Government may call for and examine the records of any proceedings before any officer including those relating to the grant or refusal of a licence, or permit, for the purpose of satisfying itself as to the correctness, legality or propriety of any order passed in, and as to the regularity of such proceedings and may either annul, reverse, modify or confirm such order or pass such other order as it may deem fit: Provided that no order shall be annulled, reversed or modified except after giving a reasonable opportunity of being heard to the person affected by that order.
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