(1)The Board or the Commissioner may call for the record of any suit or proceeding decided by any subordinate revenue Court in which no appeal lies, or where an appeal lies but has not been preferred, for the purpose of satisfying itself or himself as to the legality or propriety of any order passed in such suit or proceeding; and if such subordinate Court appeals to have -(a)exercised a jurisdiction not vested in it by law; or(b)failed to exercise a jurisdiction so vested; or(c)acted in the exercise of such jurisdiction illegally or with material irregularity, the Board, or the Commissioner, as the case may be, may pass such order in the case as it or he thinks fit.(2)If an application under this section has been moved by any person either to the Board or to the Commissioner, no further application by the same person shall be entertained by the other of them.(3)No application under this section shall be entertained after the expiry of a period of third days from the date of the order sought to be revised or from the date of commencement of this Code, whichever is later.
