(1) The Registrar, or an Additional Registrar appointed under Sub-Section
(1) of Section 3 may, of his own motion or on application by any person considering himself aggrieved and after giving the parties concerned a reasonable opportunity of being heard, call for and examine the record of any proceedings before any authority subordinate to him in which no appeal lies, for the purpose of satisfying himself as to the legality or propriety of any decision made or order passed and may pass such order thereon as he deems fit.
(2) The Registrar shall assign the local limits within which an Additional Registrar shall exercise powers under this Section.
(3) A revision against any decision or order made by an Additional Registrar under this Section shall not lie to the Registrar.
(4) An application under Sub-Section (1) shall be made within ninety days from the date of the decision or order sought to be revised.]
3[112-A. Reference by Auditor-General :– The Auditor General of Co-operative Societies, Orissa of his own motion or on application by any person may, call for and examine the records of any proceedings under Section 67 of the Act, pending before any authority subordinate to him or disposed of by such authority in which appeal has not been filed and may, after giving the parties a reasonable opportunity of being heard, make a reference within a period of four years from the date of his knowledge, to the Co-operative Tribunal with his views for adjudication and final decision under Sub-Section (1) of Section 109 of the Act.]