Amendment status not verified — confirm the current text below against the official source.
Section 164 substituted by the A.P.A.O. 1957. Final order to be deemed non- appealable. Regulation LX of 1358 F. Propriety of reconsideration of order passed on motion of incompetent officer. Review. [Act No.VIII of 1317 F.] 75 (a) when some new and important matter or evidence has been discovered which the applicant even after due diligence, could not know or adduce till the order or decision was passed; or (b) when some mistake or omission, by reason of which the applicant has suffered loss, is apparent on the face of order or decision; or (c) when there is some other reasonable ground for review. (2) (a) Where it appears to the reviewing authority that there is no reasonable ground for review he shall reject the application, but before rejecting the application, the person applying for review shall be given an opportunity to produce arguments in support of the application; (b) Where such authority is of opinion that the application for review should be granted, he shall grant the application but before doing so the opposite party shall be given an opportunity of being heard; (c) Where such application is on the ground of the discovery of new and important matter or evidence which the applicant alleges was not within his knowledge or could not be produced by him till the order or decision was passed, it shall not be granted unless such allegation is fully proved. (3) Where in the opinion of a 197[XXX] 198[Settlement Commissioner] or the 199[Collector] 200[XXX] the review of an