The Board may call for the record of any case decided by any subordinate revenue Court in which no appeal lies either to the District Judge or the Board, and if such subordinate Court appears, -
(a) to have exercised a jurisdiction not vested in it by law, or
(b) to have failed to exercise a jurisdiction so vested, or
(c) to have acted in the exercise of its jurisdiction illegally or with material irregularity, the Board may pass such order in the case as it thinks fit.
(a) to have exercised a jurisdiction not vested in it by law, or
(b) to have failed to exercise a jurisdiction so vested, or
(c) to have acted in the exercise of its jurisdiction illegally or with material irregularity, the Board may pass such order in the case as it thinks fit.
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