(1) The Financial Commissioner may at any time call for the record of any case pending before, or disposed of by, any Revenue-officer subordinate to him.
    (2) A Commissioner or Collector may call for the record of any case pending before, or disposed of by, any Revenue-officer under his control.
    (3) If in any case in which a Commissioner or Collector has called for a record he is of opinion that the proceedings taken or order made should be modified or reversed, he shall report the case with his opinion thereon for the orders of the Financial Commissioner.
    (4) The Financial Commissioner may in any case called for by himself under sub section (1) or reported to him under sub-section (3) pass such order as he thinks fit:
    Provided that he shall not under this section pass an order reversing or modifying any proceeding or order subordinate Revenue officer and affecting any question of right between private persons without giving those persons an opportunity of being heard.