Revision by Board of Revenue

The Board of Revenue may in any case direct— (a) of its own motion the revision of any record-of-rights, or any portion of a record-of-rights at any time after the date of final publication under section 12-B but not so as to affect any order passed by a Civil Court under section 42; (b) on application against an appellate order under section 12-A presented within one year from the date of final publication under section 12B, the revision of any record-of-rights or any portion thereof but not so as to affect any order passed by a Civil Court under section 42; Provided that no such direction shall be made until reasonable opportunity has been given to the parties concerned to appear and be heard in the matter.