Revisional power of Government.

(1) The Government may call for and examine the records of any proceedings of any revenue officer under this Act for the purpose of satisfying itself as to the legality or propriety of any decision or order passed and as to the regularity of the proceedings of such officer. (2) If in any case it shall appear to the Government that any decision or orders passed in any proceedings called for under sub-section (1) requires to be modified annulled or reversed, it may pass such orders thereon as it deems fit: Provided that no such order which adversely affects any person shall be passed under this section unless such person has been given reasonable opportunity of being heard.