Power to call for examination and revise proceeding of Revenue Officers

Power to call for examination and revise proceeding of Revenue Officers. (1) The Financial Commissioner may at any time call for the record of any case pending before or disposed of by any Revenue Officer subordinate to him. (2) A Commissioner or Collector may call for the record of any cause pending before, or disposed of by, any Revenue Officer under his control. (3) If in any case in which a Collector has called for a record, he is of opinion that the proceedings taken or order made should be modified or reversed, he shall report the case with his opinion thereon for the orders of the Financial Commissioner. (4) The Financial Commissioner or Commissioner may in any case called for by himself under sub-section (1) or reported to him under sub-section (3), pass such order as he thinks fit: Provided that he shall not under this section pass an order reversing or modifying any proceeding or order of a subordinate Revenue Officer and effecting any question of right between private persons without giving those persons an opportunity of being heard: