Powers of revision of the Board of Revenue on application

(1) Any person objecting to an order passed by the Deputy Commissioner under sub-section (1) of section 35 or sub-section (3) of section 36 may, within a period of thirty days from the date on which a copy of the order was served on him in the manner prescribed, file an application for revision of such order to the Board of Revenue: Provided that the Board of Revenue may admit an application presented after the expiry of the said period, if it is satisfied that the applicant had sufficient cause for not presenting the application within the said period. (2) Such application for revision shall be in the prescribed form and shall be verified in the prescribed manner. (3) On admitting an application for revision, the Board of Revenue may call for and examine the record of the order against which the application has been preferred and may make such enquiry or cause such enquiry to be made and subject to the provisions of this Act pass such order thereon as it thinks fit. (4) Notwithstanding that an application has been preferred under sub-section (1), the tax, fee or other amount shall be paid in accordance with the order against which the application has been preferred: Provided that the Board of Revenue may, in its discretion, give such directions as it thinks fit in regard to the payment of such tax, fee or other amount, if the applicant furnishes sufficient security to its satisfaction in such manner as may be prescribed. (5) No order under this section adversely affecting a person shall be passed unless that person has had a reasonable opportunity of being heard.