4B. Revision .-

(1) The Board of Revenue may, either of its own motion or on, an application made by any aggrieved person for revision, call for the record of any proceeding in which an order has been passed by the Collector under section 4A, and pass such order thereon as it thinks fit: Provided that the Board of Revenue shall not of its own motion all for the record of any such proceeding after the expiry of one year from the date of the order of the Collector. (2) Every application for revision under sub-section (1) against an order of the Collector shall be made within one month from the date on which the order was communicated to the person aggrieved by the order”. Provided that the Board of Revenue may, if it is satisfied that the person making the application was prevented by sufficient cause from making the application within that period, admit an application made after the expiry of that period.