Section 46. Power to call for proceedings and pass orders thereon.

46.1[(1) Any court empowered under sub-sections (1), (2) and (2-a) of section 45 to hear an appeal under this Act may of its own motion, or on the application of any person concerned, call for the record of proceedings in any case under this Act pending in a court from which appeals lie to such court and after giving due notice to the parties concerned pass such order thereon consistent with the provisions herein contained as it thinks fit, and such order shall be final. (2) The Board of Revenue may, on an application filed by any person concerned on any of the grounds mentioned in sub-section (1) of section 100 of the Civil Procedure Code, 1908, or at any time on its own motion for any sufficient reason, call for the record of proceedings of any case under this Act which is pending in the court of, or has been decided by, a Collector, a Settlement Officer or a Commissioner and after giving notice to the parties concerned pass such order thereon consistent with the provisions herein contained as it thinks fit, and such order shall be final.]1