45A. Power of the Board and Collector to call for records.--

        (1)    The Board may, of its own motion, call for and examine the record of any departmental proceedings under this Act or the rules made thereunder for the purpose of satisfying itself as to the legality or propriety of any decision or order passed therein by an Officer of Sales Tax, it may pass such order as it may think fit:

                        Provided that no order imposing or enhancing any penalty or fine requiring payment of a greater

                        amount of sales tax than the originally levied shall be passed unless the person affected by such

                        order has been given an opportunity of showing cause and of being heard.

        (2)    No proceeding under sub-section (1) shall be initiated in a case where an appeal under Section 45B or Section 46 is pending.

        (3)    No order shall be made under this Section after the expiry of five years from the date of original decision or order of the sub-ordinate officer referred to in sub-section (1).

        (4)    The Collector may, suo moto, call for and examine the record of any proceeding under this Act or the rules made thereunder for the purpose of satisfying himself as to the legality or propriety of any decision or order passed by an officer of Sales Tax subordinate to him, and pass such order as he may deems fit.