Section 22B. Revision.

(1) The Commissioner may, of his own motion call for the records of any proceedings which are pending before the Petrol Taxation Officer or have been disposed of by the Appellate Authority for the purpose of satisfying himself as to the correctness, legality or propriety of such proceedings or any order made therein and may pass such order in relation thereto as he may think fit. (2) No order shall be made under this section which adversely affects the rights of a dealer without giving him a reasonable opportunity of being heard. (3) All cases or proceedings on applications, made by the assessees or dealers under section 22 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.