Appeal

(l) TheCommissionermaycallforandexamine therecordot‘anyproceedingunderthisAct,andithe considersthatanyorderpassedthereinbyanyauthoiity otherthanthatappointedundersub-section (2) ofSection7, iserroneousinsofarasitisprejudicialtotheinterests ofrevenue,hemay,aftergivingtheowneranopportunity ofbeingheardandaftermakingorcausingtobemade suchenquiryashedeemsnecessary,passordersthereon astheCircumstancesofthecasejustify,includinganorder enhancingormodifyingtheassessment,orcancellingthe assessmentanddirectingaFreshassessment. (2) Inthecaseofanyorderotherthananorderto whichsub-section (1) appliespassedbyanyauthorityother, thantheCommissioner,hemay,eitherofhisownmotion oronapetitionbytheownerforrevision,callforthe recordofanyproceedingunderthisActinwhichanysuch orderhasbeenpassedandmaymakesuchenquiryor causesuch‘enqnirytobemade,andsubjecttothepro— visionsofthisAct,maypassorderthereon,notbeing anorderprejudicialtotheowner,asihethinksfit. (3) In the case of petition for revision ,under sub- section (2) by an owner, the petition shall be made within ninety days from the date on which the order in question was communicated to him or the date on which he otherwise came to knew of it, Whichever is earlier; Provided that the Commissioner before whom the petition is filed may admit it after the expiration of the period of ninety days if he 'is satisfied that for reasons beyond the control of the petitioner or for any other} sufiiciem cause, it couid not be flied within time. (4) The Commissioner shall not revise any order under this Secticn-fin the foliowing cases :— (a) where anappeaiagainst the orderiies under section . 18v or but has not been made and the time Within which such appeal may be made has not expired 0! in the case of an apreal t0 the appeliate authority, the owner has not waived his right of appeal; or (b) wheretheOrderispendingonappealunder' Section18;or (c) where the order has been made the subject of an appeal to the appellate authority. Explanation :—An order by the Commissioner declining to interfere shah, for the purposes of this seetion, be deemed not to be an order prejudicxai to an owner.