Amendment status not verified — confirm the current text below against the official source.
Power of reviswn by Board of &enue.- ( 1) The Board of Revenue may, at any time, of Its own moti'n or withm thirty days from the date of the order of the appellate authnty on the application of any party, cill for and exa•nme the record 1f any proceedmg pendmg before or disposed of by the appellate auttonty and may pass such orders as it deem~ fit· 1 Provided that no 01 der enhancmg the rate of bas1c tax or the amount ofprovis1onal assessment shall be p.ssed without notice to the party who may be affected by the order: Pro~ided further that no order passed ~ the bas1s of a ref1=rence under section 10 and to the extent covered b, the answer to such refer- ence shall be subjected to revision by the Bo.:Cd of Revenue. (2) Where the amount of basic tax or t\x under the provisional assessment paid is in excess of the amount due under the order in revision, such exces.~ shall be refunded. 1 I J I r f ~I