12. Revision

(1) The Commissioner may, on his own motion call for the records of any proceedings which are pending before, or have been disposed of by appellate or any other authority appointed under section 3 to assist the Commissioner, 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.

Provided that all cases/proceedings, on applications made by the assessees/dealers under this section and pending on the date of commencement of the Jammu and Kashmir General Sales Tax (Amendment) Act, 2000 before the Commissioner, shall stand transferred to the Appellate Tribunal for disposal as if these applications were made before the Tribunal.

(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.