Supervision, control and review

(1) All orders and proceeding of the Collector in exercise of his functions under this Act shall be subject to the supervision and control of the Board of Revenue. (2) All orders and proceedings of the Board of Revenue under this Act shall be subject to the supervision and control of the Government. (3) The supervising authority in each case may of its own motion review, and if it thinks fit revise, modify or reverse any order or proceeding.