State · Jammu and Kashmir
Section 23 of The JAMMU AND KASHMIR MOTOR SPIRIT AND DIESEL OIL(TAXATION OF SALES) ACT, 2005 (1948 A.D.)
Any order made under this Act, other than an order made by a Criminal Court, may be reviewed by the officer making it or his successor, but not to the disadvantage of the person against whom it is made, unless he has done anything to mislead the officer passing the order.