(1) The Commissioner, of his own motion, ot, on application made to him in the prescribed manner, may call for the record of any proceedings, which ar pending before or have been disposed of by any other us Act for the purpose ality or propriety of such de therein and may pass authority subordinate to him under tl of satisfying himself as to the leg proceedings or of any order ma such orders in relation thereto a S he may think fit:
*Added by the Govern February, 190, ment of India Notification No. G.S.R. 253, dated the 1st *Substituted by ibid.
¢ ET ee : Pb. Act X 1952 XVI] PASSENGERS AND GOODS TA XATION 73 provided that the 4 ® .
owner Wi nly within one year fro ay make such ati to be revised. m the date of the order Pequited
(2) No order shall be . ni nade us ;
next Pre i ae without vine oh etre or ity other P interested a reasonable Soportunity of bei nig ing neard.
19. No prosecution sl i . rall lie against ¢ authorise’ under this Act for anything fone orgnt io in to have been done in good faith under this Act ee the rules made thereunder.
any Exclusion of jur- No Civil court shall have jurisdiction in the 1[Central Government] or any prescribed isdiction of civil empowered by this Act or the rules made ov to dispose of or take cognizance of and he manner 1n which the #{Central Governny prescribed authority exercise any powers vested in it or him by or under this Act or the rules made n Bat of proceedings.
20.
matter, which authority 1s thereunder regarding ¢
21. The prescribed authority shail, in thé prescribed Refunds.
d owner, applying in this manner, refund to a registere behalf, any amount of tax paid by such owner in excess nt due from him under this Act.
of the amou