The Commissioner may, of his own motion, call for the record of any proceedings which are pending before, or have been disposed of by, any authority subordinate to him, for the purpose of satisfying himself as to the legality or propriety of such proceedings or order made therein and may pass such order in relation thereto as he may think fit.
1. Sections 10 and 11 substituted vide H.P. Act No. 3 of 2002.
THE HIMACHAL PRADESH TAXATION (ON CERTAIN GOODS CARRIED 11 BY ROAD) ACT, 1999
(2) The State Government may, by notification confer, on any officer powers of the Commissioner under sub-section (1) to be exercised subject to such conditions and in respect of such areas as may be specified in the notification.
(3) No order shall be passed under this section which adversely affects any person unless such person has been given a reasonable opportunity of being heard.