law: 22. Powers of supervision and control.-
  (1) All orders or proceedings of the Manager in the exercise of his functions under this act shall be subject to the supervision and control of the Board of Revenue.
  (2) All orders or proceedings of the Board of Revenue under this Act shall be subject to the supervision and control of the State Government.
  (3) The supervising authority in each case may of its own motion review and if it thinks fit revise, modify or reverse any order of proceeding.