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State of West Bengal - Section
Section 105 in The Cess Act, 1880
105. Revision of orders by Collector, and control and supervision by Commissioner and Board.
| [105. Revision of orders by Collector, andcontrol and supervision by Commissioner and Board. [section 105 for W. Bengal substituted by Bengal Act 4 of 1910.]—]Notwithstanding anything hereinbefore contained,— | 105. [ Collector’s proceedings subject to supervisionof Commissioner and Board. [section 105 is in this form for 18. Bengal.]—]Notwithstanding anythinghereinbefore contained,— |
| (a)the Collector may at any time revise anyorder made under this Part by himself or by any officersubordinate to him, unless an appeal against such order has beenpreferred, and | all proceedings of the Collector or of anyofficer of a lower gradeunder this Partshall be subject to thegeneral control and supervision of the Commissioner and of theBoard of Revenue, and allsuchproceedings of the Commissioner shall be subject to the general control and supervision of theBoard of Revenue. |
| (b) all proceedings of the Collector or of anyofficer of a lower grade under this Part shall be subject to thegeneral control and supervision of the Commissioner and of theBoard of Revenue, and all proceedings of the Commissionerunderthis Partshall be subject to the general control and supervisionof the Board of Revenue. |