Amendment status not verified — confirm the current text below against the official source.
Power to call for, examine and revise proceedings of Revenue Officers.- (1) The Financial Commissioner may at any time call for the record of any case pending before 2[or disposed of by] any Revenue Officer subordinate to him. (2) A Commissioner or Collector may call for the record of any cause pending before, or disposed of by, any Revenue Officer under his control. 3[(3) If in any case in which a Collector has called for a record, he is of opinion that the proceedings taken or order made should be modified or reversed, he shall report the case with his opinion thereon for the orders of the Financial Commissioner..