72. Power of Chief Commissioner to call for files of subordinate officers and to revise orders –
The ‘Chief Commissioner’ may call for the record of –
(a) Any non-judicial proceeding not connected with settlement, held by any officer subordinate to him, any may pass thereon such orders as he thinks fit, or
(b) Any case of a judicial nature or connected with settlement, in which no appeal lies to the Chief Commissioner, if the officer by whom the case was decided appears to have exercised jurisdiction not vested in him by law, or to have failed to exercise a jurisdiction so vested in him by law, or to have failed to exercise a jurisdiction so vested , or with substantial irregularity, and may pass such orders in the case as he thinks fit.