Section 15. Power to revise orders.

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.]