( l) 1.,hc Board of Revenue may, citl1er of 1ts own Jnotio, or on application by any person aggrieved by an order un<Ier section 12, c"1l for and examine the record of any proceeding in which ~uch order has bc(·u passed for the purpose of sati'ifyiug 1tself as to the legality, tcgular1ty • r propriety of ~uch order or proceeding and pass such order thereon a~ 1l thinks fit. •
(2) rfhe Board of Revenue shall not of its own 1notion call for an<\ cxan1inc the record of any proceeding under subsectton (I), if the ord ~r t•, which the proceeding relates has been made more than two y~ars pn~viousl y.
(3) ln the case of an application under subsection (1) by ·lilY pcrsou aggrieved, the application shall be made \Vlthin two years from the date o 11 which the order 10 question was communicated to h1m.