Review

(1) Where there is a mistake or error apparent on the face of record or where some new and important fact or evidence is discovered, the Assistant Recording and Resolution Officer, the Recording and Resolution Officer and the Commissioner, may within sixty days of the order sought to be reviewed either on their own motion or on the application of a party interested, after notice to the party likely to be affected and giving reasonable hearing, review, and on so reviewing, modify, reverse or confirm any order passed by himself or his predecessor in office:

Provided that,-

1. (a) when an Assistant Recording and Resolution Officer finds it necessary to review any order, he shall first obtain the sanction of the Recording and Resolution Officer;
2. (b) when a Recording and Resolution Officer finds it necessary to review any order, he shall first obtain the sanction of the Chief Recording and Resolution Officer;
3. (c) when any such order is modified or reversed on review by the Assistant Recording and Resolution Officer, or the Recording and Resolution Officer, an appeal shall lie against the order of the Assistant Recording and Resolution Officer to the Recording and Resolution Officer, and from the order of the Recording and Resolution Officer to the Commissioner, and the order on such appeal shall be final;
4. (d) an order against which an appeal or revision has been preferred shall not be reviewed; and
5. (e) an appeal shall not lie from an order refusing or granting permission to review or confirming on review a previous order.

1. (2) Save in the cases of clerical or arithmetical mistakes arising from any accidental slip or omission, no application for review shall lie under this section against an order passed by the Financial Commissioner under section 14.