[12F. Revision by the Director of Marketing.-- (1) The Director of Marketing may suo motu, [or on an application made by the petitioner after exhausting the opportunity under section 12-E] call for and examine the record of any order passed or proceeding recorded by any authority or officer subordinate to him or by any market committee or any authority or person authorized by it under the provisions of this Act for the purpose of satisfying himself as to the legality or propriety of such order or as to the regularity of such proceeding and may pass such order in reference thereto as he thinks fit:
Provided that every application for the exercise of the powers under this section shall be preferred within thirty days from the date on which the order or proceedings was communicated to the applicant.
(2) In relation to an order assessment passed under this Act, the powers conferred by sub-section (1) shall be exercisable only within such period not exceeding three years from the date on which the order was served on the trader, as may be prescribed.
(3) No order shall be passed under sub-section (1) enhancing any assessment unless an opportunity has been given to the assessee to show cause against the proposed enhancement.]