Amendment status not verified — confirm the current text below against the official source.
Subject to such rules as may be prescribed in this behalf, the Revision. Commissioner or any authority prescribed in this behalf may, on his own motion or upon application, revise any assessment made or order passed by a person appointed under section 8: Provided that no revision shall lie upon application unless the applicant has filed an appeal in the first instance under section 22 and such appeal has been disposed of by the prescribed authority.