(1)The Board of (Revenue may, on an application made in that behalf by any person aggrieved by an appellate order under Section 18 within three months from the date of the order, confirm, modify or set aside such order :Provided that no orders under this sub-section shall be made without giving the parties concerned a reasonable opportunity of being heard.(2)The Board of Revenue may, by order in writing and subject to such condition, as may be specified therein, delegate its powers under this section to any officer not below in rank to the Revenue Divisional Commissioner and may in like manner withdraw the powers so delegated.
