(1)The District Collector may, either suo motu or on application by any person aggrieved, call for and examine the record of any order passed by the appellate authority or the assessing authority and may pass such order in reference thereto as he thinks fit:Provided that no such order shall be passed under this sub-section without notice to the party who may be affected by the order:Provided further that the District Collector shall not call for and examine the record of any order passed by the assessing authority-a. if the period of thirty days specified for presentation of appeal under sub-section (3) of section 11 has not expired; orb. if an appeal against that order is pending before the appellate authority:Provided also that no order passed on the basis of a reference under section 12 to the extent covered by the answer to such reference shall be subject to revision by the District Collector.
