Section 74
Revisionary powers of Commissioner.
The Bihar Value Added Tax Act, 2005
About this Act
An Act to consolidate and amend the law relating to levy of tax on sales or purchases of goods in the State of Bihar and to provide for matters connected therewith or incidental thereto.
The Commissioner may, suo motu, call for and examine
the record of any proceeding recorded by any authority, officer or person subordinate to him under this Act
and if he considers that any order passed therein is erroneous in so far as it is prejudicial to the interest of
revenue, pass such order as he deems fit after giving the dealer or the person concerned an opportunity of
being heard.