Section 17. Revisions.

1[17. Revisions. ––(1) Commissioner may, of his own motion call for the records of any proceedings which are pending before, or have been disposed of by the Appellate Authority or any authority appointed under section 7 to assist the Commissioner for the purpose of satisfying himself as to the correctness, legality or propriety of such proceedings or of any order made therein and may pass such orders in relation thereto as he may think fit. (2) No order shall be made under this section which adversely affects the rights of a person without giving him a reasonable opportunity of being heard. (3) All cases and proceedings on applications made by the assesses/ persons under this section and pending on the date of commencement of the Jammu and Kashmir Taxation Laws (Amendment) Act, 2001 before the Commissioner, shall stand transferred to the Tribunal for disposal as if these applications were made before the Tribunal].