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- 1 [( a ) The Joint Commissioner, if the order is passed by the Deputy Commissioner;] (b) Any Tribunal, if the order is passed by the 2 [Joint Commissioner]. ( 2 ) Any order passed by the 3 [Joint Commissioner[ under sub-section ( 1 ) or by the Commissioner under sub-section ( 4 ) of this section 4 [or any order made by the Commissioner under section 12A, may, on an application being made to the Tribunal against such order, be revised by the Tribunal]. ( 3 ) No revision shall be entertained under sub-section ( 1 ) or ( 2 ) after the expiry of sixty days from the date of the receipt of the order. ( 4 ) The Commissioner may, of his own motion, revise any order passed by any authority other than the Tribunal under this Act: Provided that, no order shall be revised by the Commissioner under this sub-section after the expiry of three years from the passing of the impugned order. ( 5 ) No order under this section shall be passed without giving the applicant or the assessee a reasonable opportunity of being heard.