Amendment status not verified — confirm the current text below against the official source.
(1) Any order passed in appeal under section 13 may, on an application being made in this behalf, be revised by- Revision. (a) 4[the Additional Commissioner], if the order is passed by the 5[Deputy Commissioner]; (b) the Tribunal, if the order is passed by 4[the Additional Commissioner]; (2) The Commissioner may, of his own motion, revise any order passed by any authority other than the Tribunal under this Act. (3) Any order passed by 6[the Additional Commissioner], under sub-section (1) or by the Commissioner under sub-section (2) may be revised by the Tribunal. (4) No revision shall be entertained under sub-section (1) or sub-section (3) after the expiry of sixty days from the date of the receipt of the order: Provided that, no order shall be revised by the Commissioner under this sub-section after the expiry of three years from the passing of that order. (5) No order under this section shall be passed without giving the applicant or the assesses a reasonable opportunity of being heard.