The Commissioner may, on his own motion at any time within five years, from the date of passing of any order by the Assistant Sales Tax Officer, Sales Tax Officer, Assistant Commissioner, Deputy Commissioner, Joint Commissioner of Sales Tax, Additional Commissioner of Sales Tax, or Special Commissioner of Sales Tax, as the case may be, call for records of proceedings in which such order was passed and if he considers that any order passed therein is erroneous in so far as it is prejudicial to the interest of the revenue, he may, after giving the dealer an opportunity of being heard and after making or causing to be made such enquiry, as he deems necessary, revise any such order.