Revision by Board of Revenue

The Board of Revenue may, either of its own motion or on application, call for and examine the record of any officer or authority in respect of any 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 under this sub-section prejudicial to any party unless he has had a reasonable opportunity of making his representations. Every application to the Board of Revenue for the exercise of its powers under this section shall be made within three months from the date on which the order or decision to which the application relates was communicated to the applicant.