Revision

(1) Any order passed by a Certificate-Officer other than Deputy Commissioner may be revised by the Deputy Commissioner and the Revenue Commissioner may revise any order passed by a Deputy Commissioner under this Act. (2) The period of limitation for an application for revision under this section shall be thirty days from the date of the order of revision whereof is applied for excluding the time occupied in obtaining a copy of the order; Provided that such an application for revision may be admitted after the period aforesaid, if the applicant satisfies the Deputy Commissioner or the Revenue Commissioner, as the case may be, that he has sufficient cause for not making the application within the period.