Amendment status not verified — confirm the current text below against the official source.
The Hoard of Revenue may call for the cal! for and revise record of any proceeding before '[any officer] from PrDCCCdiag whose decision no appeal lies if such OfIicer appears of Rcvenua ~ C G T S . to have exercised a jurisdiction not vested in him , . by law or to have failed to exercise a jurisdiction so vested or while acting in the exercise of his juris- diction to have contravened some express provision of law affecting the decision on the merits where such contravention ' has produced a serious miscarriage of justice and the Board of Revenue, after hearing the parties if they attend shall pass' such order as it seems fit. , DcIegajion of