(1) The Board of Revenue may, either of its own motion or on application by any person aggrieved by an order passed by any officer under this Act, call for and examine the record of any proceeding in which such order has been passed, for the purpose of satisfying itself as to the legality, regularity or propriety of such order or proceeding and pass such order thereon as it thinks fit :
Provided that the Board of Revenue shall not call for the record of any proceeding if an appeal against the order to which the proceeding relates is pending or if the time for preferring appeal against such order has not expired.
(2) The Board of Revenue shall not of its own motion call for and examine the record of any proceeding under sub-section (1) if the order to which the proceeding relates has been made more than two years previously.
(3) In the case of an application under sub-section (1) by any person aggrieved, the application shall be made within two years from the date of the order in question.