Revision

-1 14.

1. (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. (2) The Commissioner may, of his own motion, revise any order passed by any authority other than the Tribunal under this Act.
3. (3) Any order passed by [the Additional Commissioner] under sub-section
4. (1) or by the Commissioner under sub-section
5. (2) may be revised by the Tribunal.
6. (4) No revision shall be entertained under sub-section
7. (1) or sub-section
8. (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.
9. (5) No order under this section shall be passed without giving the applicant or the assesses a reasonable opportunity of being heard.