Revision.

92. Revision. (1) The State Government may call for the record of any valuation or assessment of any tax imposed by the municipality, and if such municipality appears- (a) to have exercised a power not vested in it by law ; or (b) to have failed to exercise other power vested in it ; or (c) to have acted in the exercise of its power illegally or with material irregularity, the State Government may make such order in the matter as it thinks fit: Provided that the State Government shall not, under this section vary or reverse any assessment or valuation of any tax imposed by the municipality except where - (a) the assessment or valuation of a tax if it has been made in favour of the party applying for the revision, would have finally disposed off the matter ;or (b) the assessment or valuation of a tax, if allowed to stand would occasion a failure of justice or cause irreparable injury to the party against whom it was made. (2) The State Government shall not pass any order under sub-section (1) to the prejudice of any person without giving him a reasonable opportunity of being heard.