27A. [ Revision. [Added by Notification No. B-4-10-VSR-81-3867, dated 28-7-1984.]
- The Revenue Commissioner of the Division may at any time on his motion or on the application made by any party, for the purpose of satisfying himself as to legality or propriety of any order passed by, or as to the regularity of the proceedings of the Collector under clause (b) of Rule 25 or Rule 27 call for and examine the record of any case pending before, or disposed of by, such Collector, and may pass such order in reference thereto as he thinks fit:Provided that-(i)no such application shall be entertained unless presented within sixty days from the date of order;(ii)no order shall be varied or reversed unless notice has been served on the parties interested and opportunity given to them of being heard.]
