Section 12. Power to revise orders.

The Government may at any time either on its own motion or on any application made to it in this behalf, call for the record of any case pending before or disposed of by the prescribed authority or the Financial Commissioner, and if in any such case the Government is of the opinion, that any order passed or proceeding taken should be modified, annulled or reversed, it may pass such order thereto as it thinks fit : Provided that the Government shall not pass any order under this section prejudicial to any person applying for permit without giving him a reasonable opportunity of being heard.