Provided that such authority may, if satisfied that the dealer is unable to pay the tax assessed, for reasons to be recorded in writing, entertain an appeal without the tax having been paid.

Revision

1. (1) The Commissioner may, of his own motion or application made to him, call for the record of any proceeding which is pending before, or has been disposed of by any assessing or appellate authority, for the purpose of satisfying himself as to the legality or propriety of such proceeding or of any order therein and may pass such orders in relation thereto as he may think fit.
2. (2) The Commissioner may, after giving notice to the concerned, review his own order.
3. (3) The Financial Commissioner may, at any time, call for the record of any case decided under the preceding sub-sections and if, in his opinion, the final order contains an erroneous decision on an important question of law, he may pass such order in the case as he may think fit.
4. (4) No order shall be made under this section which adversely affects the right of a dealer without giving such dealer a reasonable opportunity of being heard.