Review

(1) The Collector, Commissioner or Financial Commissioner may, either on his own motion or on the application made within ninety days by the party interested, review and on such review, modify, reverse or confirm any order passed by himself or by any of his predecessors in office: (a) when a Commissioner or Collector thinks it necessary to review any order which he has not himself passed, he shall first obtain the sanction of the officer under whose control he is immediately subject to; (b) an application for review of an order shall not be entertained unless it is made within ninety days from the passing of the order, or unless the applicant satisfies the concerned officer that he had sufficient cause for not making the application within that period; (c) an order shall not be modified or reversed unless reasonable notice has been given to the parties affected thereby to appear and be heard in support of the order; (d) an order against which an appeal has been preferred shall not be reviewed. (2) An appeal shall not lie from an order refusing to review, or confirming on review, a previous order. Any person interested may inspect the record relating to the conferment of proprietary rights or payment of compensation on payment of such fee as specified in rule 10.