Revision

(1) Any order passed in appeal under section 13 may, on an application being made in this behalf, be revised by- (a) the Additional Commissioner, if the order is passed by the Deputy Commissioner; (b) the Tribunal, if the order is passed by 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 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.