Revision powers of Board of Revenue

The Board of Revenue may call for and examine the record of any officer or authority in respect of any proceeding or in respect of any proceeding for the levy of additional assessment under this Act (other than a matter in respect of which an appeal has been preferred to the Board of Revenue), to satisfy itself as to the regularity of such proceeding or the correctness, legality or propriety of any decision or order passed therein; and if it appears to the Board of Revenue that any such decision or order should be modified, annulled, reversed or remitted for reconsideration, it may pass orders accordingly: Provided that the Board of Revenue shall not pass any order prejudicial to any party unless he has been given a reasonable opportunity of being heard.