Powers of Joint or Deputy Commissioner to call for records and pass orders

Powers of Joint or Deputy Commissioner to call for records and pass orders (1) The Joint or Deputy Commissioner may call for and examine the record of any Assistant Commissioner in respect of any proceeding under this Act (not being a proceeding in respect of which a suit or an appeal to a Court is provided by this Act), to satisfy himself as to the regularity of such proceeding, or the correctness, legality or propriety of any decision or order passed therein. (2) If, any such decision or order has been passed by any Assistant Commissioner and it appears to the Joint or Deputy Commissioner that the decision or order should be modified, annulled, reversed or remitted for reconsideration, he may pass orders accordingly. (3) The Joint or Deputy Commissioner shall not pass any order prejudicial to any party under sub-section (2) without hearing him or giving him a reasonable opportunity of being heard. (4) The Joint or Deputy Commissioner may stay the execution of any decision or order of the nature referred to in sub-section (1) pending the exercise of his powers under sub-section (2) in respect thereof. (5) Every application to the Joint or Deputy Commissioner for the exercise of his powers under this section shall be preferred within three months from the date on which the decision or order to which the application relates was communicated to the applicant.