Section 38B(1) in The Orissa Estates Abolition Act, 1951
(1)The [Board of Revenue] may, on its own motion or on a report from the Collector, call for and examine the record of any proceeding in which any authority subordinate to the [Board of Revenue] [Substituted vide Orissa Act No. 16 of 1976.] has made any decision or passed an order under this Act (not being a decision against which an appeal has been preferred to the High Court or the District Judge under (Section 22) for the purpose of satisfying itself as to the regularity of such proceeding or the correctness legality or propriety of such decision or order and if in any case it appears to the [Board of Revenue] [Substituted vide Orissa Act No. 16 of 1976.] that any such decision or order ought to be modified, annulled, reversed or remitted, it may pass order accordingly.]