Section 21(8) in Kerala Land Assignment Rules, 1964
(8)The Board of Revenue shall be competent to revise, cancel or alter, on its own motion or otherwise any division made or order passed by the Tahsildar, [an Officer authorised by the Government under rule 23A] [Inserted by S.R.O. No. 548/80 dated 02/06/1980, published in K.G. No. 25 dated 17/06/1980], Revenue Divisional Officer or District Collector, under these rules:Provided that no proceedings in his behalf shall be initiated by the Board after the expiry of two years from the date of such decision or order, and no such decision or order shall be set aside or modified by it without giving the party affected thereby, a reasonable opportunity to be heard.
