Revision.

The order passed by the Collector shall be final except that the Board of Revenue may at any time on its own motion or on the application made by any party for the purpose of satisfying itself as to the legality or propriety of any order passed by the Collector or as to the regularity of the proceedings of the authorised officer call for and examine the record of any case pending before, or disposed of by such officer and may pass such order in reference thereto as it may think fit: Provided that- (i) no application for revision shall be entertained against an order appealable under this Act: (ii) no such application shall be entertained unless presented within ninety days to the Board of Revenue from the date of the order and in computing the period aforesaid, time requisite for obtaining a copy of the said order shall be excluded; (iii) no order shall be varied or reversed in revision unless notice has been served on the parties interested and opportunity given to them of being heard.