Power to call for and revise proceedings of Revenue Courts

The Board of Revenue may call for the record of any proceeding before any officer from whose decision no appeal lies if such officer appears to have exercised a jurisdiction not vested in him by law or to have failed to exercise a jurisdiction so vested or while acting in the exercise of his jurisdiction to have contravened some express provision of law affecting the decision on the merits where such contravention has produced a serious miscarriage of justice and the Board of Revenue, after hearing the parties if they attend shall pass such order as it seems fit.