- The Board of Revenue or the Commissioner may, under Sub-section (1) of Section 48 call for and examine any record of the proceedings [* * *] [Deleted vide Notification No. 75217/3.3.1984.] under the Act or these rules or any officer subordinate to him either on an application of on his own motion. When records are called for by the Board of Revenue or Commissioner, a clear report on the facts of the case shall be submitted. Where record is called for on application, a report on the points raised in the application shall accompany the record.
