Amendment status not verified — confirm the current text below against the official source.
Powers of revzszon of the Board of Revenue suo motu.-( I) The Board ofRevenue may suo motu call for and examine any order passed or proceedmg recorded under this Act by the Deputy Commissioner, Inspecting A~sistant Commzssioner or any officer or authority of rank below that of an Inspectmg Assistant Commzssioner and may make such enquiry or cause such enquiry to be made and subject to the provi~wns of this Act may pas~ ~uch order the1 eon as it thmks fit. (2) The Board of Revenue shall not pass any order under sub-section ( 1) If- (a) the time for appeal against that order has not expired; (h) the order has been made the subject matter of an appeal to the Appellate Assistant Comm1sszoner or the Appellate Tribunal or of a revision m the Hzgh Court ; or (c) more than four yeaiS have expired after the passing of the order referred to therem. (3) No order under this section adversely affecting a person shall be passed unless that person has had a reasonable opportunity of being heard.