Amendment status not verified — confirm the current text below against the official source.
The Board of Revenue may, of its own ::$:in$ motion or on application, call for the recdrds and h a r d of revise any order passed under this Act or the rules made Revcnuc. thereunder after giving the parties concerned an opportunity of being heard. [Explanation-Nothing in this section shall apply in, reIation to proceedings for assessment' of cess in pursuance of an order made under section 8.1