17A. [ Power of the Board of Revenue and the Commissioner to call for records. [Inserted by Bihar Act No. 14 of 1965.]
- The Board of revenue or the Commissioner may, at any time for the purposes of satisfying itself or himself as to the correctness, legality or propriety of any order made by any authority or officer under this Act or the rules made thereunder, call for and examine the record of any case pending before or disposed of by such authority or officer and may pass such order as it or he thinks fit:Provided that no order modifying, altering or setting aside any order made by such authority or officer shall be passed by the Board of Revenue or the Commissioner unless the parties concerned have been given a reasonable opportunity of being heard.
