ITO Section 214B

Power of the Board to call for records.

(1) The Board may, of its own motion, call for and examine the record of any departmental proceedings under this Ordinance or the rules made thereunder for the purpose of satisfying itself as to the legality or propriety of any decision or order passed therein and may pass such order as it may think fit:

Provided that no order imposing or enhancing any tax or penalty than the originally levied shall be passed unless the person affected by such order has been given an opportunity of showing cause and of being heard.

(2) No proceedings under this section shall be initiated in a case where an appeal is pending.

(3) No order shall be made under this section after the expiry of three years from the date of the original decision or order.