Power to revise orders

Power to revise orders.-(1) The Financial Commissioner may at any time call for the record of any case pending before or disposed of by any Revenue officer under his control.

1. (2) The Divisional Commissioner may call for the record of any case pending before or disposed of by, any Revenue officer subordinate to him.
2. (3) If in any case in which, the Divisional Commissioner has called for a record he is of opinion that the proceedings taken or order made should be modified or revised he shall report that case with his opinion thereon for the orders of the Financial Commissioner.
3. (4) The Financial Commissioner may, in any case called for by him 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 officer making any question of right between private persons without giving those persons an opportunity of being heard.