Section 9 in The Tamil Nadu Additional Assessment and Additional Water-Cess Act, 1963
9. Revision by the [Board of Revenue.] [By virtue of section 10(1) of the Tamil Nadu Board of Revenue Abolition Act, 1980 (Tamil Nadu Act 36 of 1980), any reference to the Board of Revenue shall be deemed to be a reference to the State Government.]
- The [Board of Revenue] [By virtue of section 10(1) of the Tamil Nadu Board of Revenue Abolition Act, 1980 (Tamd Nadu Act 36 of 1980), any reference to the Board of Revenue shall be deemed to be a reference to the State Government.] may call for and examine the record of any officer or authority in respect of any proceeding under section 11, or in respect of any proceeding relating to additional assessment under this Act not being a proceeding in respect of which an appeal lies to the [Board of Revenue] [By virtue of section 10(1) of the Tamil Nadu Board of Revenue Abolition Act, 1980 (Tamil Nadu Act 36 of 1980), any reference to the Board of Revenue shall be deemed to be a reference to the State Government.], to satisfy itself as to the regularity of such proceeding or the correctness, legality or propriety of any decision or order passed thereon; and if, in any case, it appears to the [Board of Revenue] [By virtue of section 10(1) of the Tamil Nadu Board of Revenue Abolition Act, 1980 (Tamil Nadu Act 36 of 1980), any reference to the Board of Revenue shall be deemed to be a reference to the State Government.] that any such proceeding, decision or order should be modified, annulled, reversed or remitted for re-consideration, it may pass orders accordingly:Provided that the [Board of Revenue] [By virtue of section 10(1) of the Tamil Nadu Board of Revenue Abolition Act, 1980 (Tamil Nadu Act 36 of 1980), any reference to the Board of Revenue shall be deemed to be a reference to the State Government.] shall not pass any order prejudicial to any party unless he has been given a reasonable opportunity of being heard.
