https://www.taxtmi.com/caselaws?id=172950 Section 20(3) confers an independent suo motu power on the Financial Commissioner to examine the legality or propriety of subordinate orders, and withdrawal of the State's appeal does not by itself bar that jurisdiction. That power, however, though expressed to be exercisable "at any time," must still be used within a reasonable period. On the facts, intervention nearly 15 years after the Collector's order was held to be without reasonable justification and invalid, so the Collector's order was restored. en-us Thu, 22 Apr 2004 00:00:00 +0530 Wed, 02 Dec 2015 22:51:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=172950 Section 20(3) confers an independent suo motu power on the Financial Commissioner to examine the legality or propriety of subordinate orders, and withdrawal of the State's appeal does not by itself bar that jurisdiction. That power, however, though expressed to be exercisable "at any time," must still be used within a reasonable period. On the facts, intervention nearly 15 years after the Collector's order was held to be without reasonable justification and invalid, so the Collector's order was restored. Case-Laws Indian Laws Thu, 22 Apr 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=172950