Section 105 of The Cess Act, 1880 — Revision of orders by Collector, and control and supervision by Commissioner and Board

Notwithstanding anything hereinbefore contained,-

1. (a)the Collector may at any time revise any order made under this Part by himself or by any officer subordinate to him, unless an appeal against such order has been preferred, and
2. (b)all proceedings of the Collector or of any officer of a lower grade under this Part shall be subject to the general control and supervision of the Commissioner and of the Board of Revenue, and all proceedings of the Commissioner under this Part shall be subject to the general control and supervision of the Board of Revenue.