Clause ___ of Section 45A empowers the commissioner to take suo moto and examine the record of any proceeding?

A. 1

B. 2

C. 3

D. 4


45A. Power of the Board and Collector to call for records.-- Clause (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 deem fit. 

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