State Act
23
Section 23. Power to call for records.
Jharkhand Taxation on Luxuries in Hotels Act, 2011
Act no. 21 of 20112011Repealed 1 July 2017Jharkhand (State Act)
This Act was repealed on 1 July 2017 by the Jharkhand Goods and Services Tax Act, 2017, s.174; it may still apply to matters that began before then.
23. Power to call for records. - The Commissioner may on his own motion, call for and examine the records of any proceeding where an order has been passed by any authority under this Act, other than that mentioned in section 22, for the purposes of satisfying himself as to the legality or propriety of such order and may after making or causing to be made such inquiry as he may deem necessary revise any order passed by any such authority