Power of revision by Board of Revenue

The Board of Revenue may, of its own motion or on application, call for the records and revise any order passed under this Act or the rules made thereunder after giving the parties concerned an opportunity of being heard. [Explanation- Nothing in this section shall apply in relation to proceedings for assessment of cess in pursuance of an order made under section 8.] 1.Added by the Orissa Cess (Amendment,) Act, 1965 (Or. Act 10 of 1965), S. 5