Amendment status not verified — confirm the current text below against the official source.
(1) Any person aggrieved by an order of the Commissioner (Sales) may, within a period of sixty days from the date of the order, prefer a revision to the Chief Commissioner (Sales) in such form and manner as may be prescribed: Provided that the Chief Commissioner (Sales) may entertain the revision after the expiry of the said period of sixty days, if he is satisfied that the applicant was prevented by sufficient cause from filing the revision within the stipulated period, but no revision shall be entertained after one hundred and twenty days from the date of the order of the Commissioner (Sales). (2) The Chief Commissioner (Sales) may, after hearing the revision, confirm, vary or reverse the order under revision or pass such order, as he may deem fit.