56: Powers to call for, examine and Review Proceedings of Revenue officers and Revenue Courts

(1) The [Board of Revenue or the Commissioner] may at any time call for the record of any case pending before, or disposed of by, any Revenue Officer or Revenue Court subordinate to [it or] him. (2) A Collector may call for the record of any case pending before, of disposed of by, any Revenue Officer or Revenue Court under his control. (3) If in any case in which a Collector has called for a record he is of opinion that the proceedings taken or the order or decree made should be modified or reversed, he shall submit the record with his opinion on the case for the orders of the [Commissioner]. (4) If, after examining a record called for by himself under sub- section (1) or submitted to him under sub-section (3), the [Commissioner] is of opinion that it is inexpedient to interfere with the proceedings or the order or decree, he shall pass an order accordingly. (5) If, after examining the record, the [Board of Revenue or the commissioner] is of the opinion that it is expedient to interfere with the proceedings or the order or decree on any ground on which the [High Court], in the exercise of its revisional jurisdiction may, under the law for the time being in force, interfere with proceedings or an order or decree of a Civil Court, [ it or he] shall fix a day for hearing the case, and may, on that or any subsequent day to which [it or he] may adjourn the, hearing or which [it or he] may appoint in this behalf, pass such order as [it or he] thinks fit in the case. (6) Except when the [Board of Revenue or the Commissioner] fixes under sub-section (5), a day for hearing the case, no party has any right to be heard before the [Board of Revenue or the Commissioner] when exercising [its or his] powers under this section.

Effective date: 1950-06-20

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