(1)The Board of Revenue or the Commissioner in the prescribed manner may call for and examine the records of the proceedings under this Act of any officer subordinate to him for the purpose of satisfying himself as to the correctness, legality or propriety or any decision or order passed and the regularity of the proceedings of such officer.(2)When on examining the records of any case, the Board of Revenue or the Commissioner considers that the order or decision of such officer should be revised, he may reverse or alter such order or pass such other order as he may think fit :Provided that no order adversely affecting any party shall be passed unless the said party is given an opportunity of being heard.
