Power of the Board of Revenue to call for records

The Board of Revenue may call for the record of any case or proceeding referred to in section 5 which has been decided by any subordinate revenue court and in which no appeal lies to the Board of Revenue and if such subordinate Revenue Court appears, (a) to have exercised jurisdiction not vested in it by law, or

1. (b) to have failed to exercise jurisdiction so vested, or
2. (c) to have acted in the exercise of its jurisdiction illegally or with material irregularity, the Board of Revenue may pass such orders in the case or proceeding, as it thinks fit.