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The Jammu and Kashmir Value Added Tax Act, 2005.
CHAPTER XI : APPEALS AND REVISION

74. Revision.-

(1) The Commissioner may, on his own motion call for the records of any proceedings which are pending before, or have been disposed off by the Appellate Authority or any other authority appointed under sub-section (2) of section 3, for the purpose of satisfying himself as to the correctness, legality or propriety of such proceedings or of any order made therein and may pass such orders in relation thereto as he may think fit.

(2) No order shall be made under this section, which adversely affects the rights of a dealer without giving him a reasonable opportunity of being heard.