Power to call for, examine and revise proceedings

(1) The Financial Commissioner may at any time call for the record of any case pending before, or disposed of by any officer subordinate to him. (2) A Commissioner may call for the record of any case pending before, or disposed of by the Collector under his control. (3) If in any case in which a Commissioner has called for a record and he is of opinion that the proceedings taken or the order made should be modified or reversed, he shall submit the record with his opinion on the case for the orders of the Financial Commissioner. (4) If, after examining the record called for by him under Sub-section (1) or submitted to him under Sub-section (3), the Financial Commissioner is of opinion that it is inexpedient to interfere with the proceedings or the order, he shall pass an order accordingly. (5) If, after examining the record, the Financial Commissioner is of opinion that it is expedient to interfere with the proceedings or the order on any ground on which the High Court in the exercise of its revisional jurisdiction may under the law for the time being in force interfere with the proceedings or an order or decree of a civil court, he shall fix a day for hearing the case, and may, on that or any subsequent day to which he may adjourn the hearing or which he may appoint in this behalf, pass such order as he thinks fit in the case. (6) Except when the Financial Commissioner fixes, under Sub-section (5), a day for hearing the case, no party has any right to be heard before the Financial Commissioner while exercising his powers under this section. (1) Every notice made or issued under these rules shall be served by registered post with acknowledgement due. (2) A notice issued under these rules shall be effective only at the expiry of the period stated therein and such period shall not ordinarily be less than fifteen days in any case. (3) The service of a notice under sub-rule (1) shall be deemed to have been effected if the notice has been properly addressed and dispatched by registered post. (4) If by due diligence the address of the person concerned cannot be known, the notice shall be dispatched to him through the Collector concerned. (5) If a notice sent by post is returned undelivered or where the Collector or any other authority is satisfied that there are reasons to believe that the notice cannot be delivered in the ordinary course, the Collector or any other authority may direct that the notice may be served either;-(i) by publication in a newspaper having circulation in the area in which the person concerned is known to have last resided or to have carried on business; or (ii) by affixing a copy of the same on the conspicuous place of the property, in relation to which the order or notice has been made or issued.