1[15. Power to revise orders.––(1) The 2[Financial Commissioner] may at
any time call for the record of any case pending before or disposed of by any
Revenue Officer under 3[his control].
(2) The 4[Divisional Commissioner] may call for the record of any case pending before or disposed of by any Revenue Officer subordinate to him.
(3) If in any case in which, the 4[Divisional Commissioner] has called for a record he is of opinion that the proceedings taken or order made should be modified or revised he shall report case with his opinion thereon for the orders of the 2[Financial Commissioner.]
5[(4) The Financial Commissioner may, in any case called for by him under sub-section (1) or reported to him under sub-section (3), pass such order as he thinks fit :
Provided that, he shall not under this section pass an order reversing or modifying any proceeding or order of a subordinate officer affecting any question of right between private persons without giving those persons an opportunity of being heard.]
(2) The 4[Divisional Commissioner] may call for the record of any case pending before or disposed of by any Revenue Officer subordinate to him.
(3) If in any case in which, the 4[Divisional Commissioner] has called for a record he is of opinion that the proceedings taken or order made should be modified or revised he shall report case with his opinion thereon for the orders of the 2[Financial Commissioner.]
5[(4) The Financial Commissioner may, in any case called for by him under sub-section (1) or reported to him under sub-section (3), pass such order as he thinks fit :
Provided that, he shall not under this section pass an order reversing or modifying any proceeding or order of a subordinate officer affecting any question of right between private persons without giving those persons an opportunity of being heard.]
1. Section 15 substituted by Act Samvat XIII of 2008 (for earlier amendment see Act I of Samvat 2000). 2. Substituted by Act XIII of 1956 for “Government”. 3. Substituted ibid for “its control”. 4. Substituted by Act XI of 1956 for “Commissioner”. 5. Sub-section (4) of section 15 substituted by Act XIII of 1956.