(1)
Charity Commissioner may, in any of the cases mentioned in section 70, call for and examine the record and proceedings of such case before any Deputy or Assistant Charity Commissioner for the purpose of satisfying himself as to the correctness of any finding or order recorded or passed by the Deputy or Assistant Charity Commissioner and may either annul, reverse, modify or confirm the said finding or order or may direct the Deputy or Assistant Charity Commissioner to make further inquiry or take such additional evidence as he may think necessary or he may himself take such additional evidence:
Provided that the Charity Commissioner shall not record or pass any order without giving the party affected thereby an opportunity of being heard.
(2)
Nothing in sub-section (1) shall entitle the Charity Commissioner to call for and examine the record of any case,-
(a) during the period in which an appeal under section 70 can lie against any finding recorded by the Assistant or Deputy Charity Commissioner in such case, or
(b) in which an order has been passed either in an appeal made under section 70 or 71 or on an application under section 72.]