(1) The Assistant Commissioner may, onhis own motion call for and examine records of any proceeding under this Act, and if he considers that any order passed therein by any officer who is not above the rank of profession tax officer is erroneous and in so far as it is prejudicial to the interest of revenue, he may, ifnecessary, stay the operation of such order for such period as he deems fit and after giving the assessee an opporlunity of being heard and after order thereon as the circumstances of the case justify, including an order enhancing or modifying the assessment or cancelling the assessment or directing d e s h assessment.
(2) The Deputy Commissioner (other than Appellate Authorrty) may, on his own motion call for and examine records of any proceeding under this Act, and if he considers that any order passed therem by any sub-ordmate offlce who is not above the rank ofAssistant Commissioner is erroneous and in so far as it is prejudicial to the interest of revenue, he may, if necessary stay the operation of such for such period as he deems fit and after giving the assessee an opporturuty of belng heard and after making or causing to be made such inquiry as he deems necessary, pass such order thereon as the cucumstances of the case justify, including an order, enhancing or modifying the assessment or cancelling the assessment or directing afiesh assessment.
(3) TheAdditional Commissioner may, on his ownmotion call for and examme records of any proceeding under this Act, and if he considers that any order passed therein by any sub-ordinate officer who is not above the rank of Deputy Commissioner is erroneous and in so far as it IS prejudicial to the interest of revenue, he may, if necessary, stay the operation of such order for such period as he deems fit and after giving the assessee an opportunity of being heard and after making or causing to be made such inquiry as he deems necessary, pass such order thereon as the circumstances ofthe case jusbfy, includinganorder enhancing or mcd@q theassessment or cancelling assessment or diiecting afresh assessment.
18. Amendment of Section 18:
In the Principal Act, in Section 18, between the words "Penalty" and "is" the following shall be inserted, namely:- "Or Interest"