Powers of revision of the Board of Revenue suo motu

(1) The Board of Revenue may suo motu call for and examine any order passed or proceeding recorded under this Act by the Deputy Commissioner, Inspecting Assistant Commissioner or any officer or authority of rank below that of an Inspecting Assistant Commissioner and may make such enquiry or cause such enquiry to be made and subject to the provisions of this Act may pass such order thereon as it thinks fit. (2) The Board of Revenue shall not pass any order under sub-section (1) if- (a) the time for appeal against that order has not expired; (b) the order has been made the subject matter of an appeal to the Appellate Assistant Commissioner or the Appellate Tribunal or of a revision in the High Court; or (c) more than four years have expired after the passing of the order referred to therein. (3) No order under this section adversely affecting a person shall be passed unless that person has had a reasonable opportunity of being heard.