Revision by Appellate Authority

(1) Subject to such rules as may be made and for reason to be recorded in writing, the Appellate Authority may, upon application, revise a final appellate order from an order of assessment. (2) Where during the pendency of an application for revision, referred by a dealer under section (1) before the Appellate Authority, the Commissioner, having discovered, - (a) any error or omission, whether in fact or law, in the final, appellate or revisional order referred to in sub section (1), or (b) any concealment by a dealer of his turnover of sales or purchases or claim for deduction of any part of gross turnover of sales or purchases or claim for lower rate of tax payable under this Act, is of the opinion that the amount of tax assessed is liable to be enhanced from what has been made in the order of assessment or in the final appellate or revisional order in the matter of the amount for tax so assessed, as the case may be, he may, file, at any time before the application for revision is finally heard by the Appellate Authority a memorandum for the Appellate Authority for enhancement of the tax in the matter of the error or omission referred to in clause (a) or the concealment by the dealer of the turnover of sales or purchases or incorrect statement under clause (b). (3) The Appellate Authority shall, while proceeding to revise under sub-section (1) a final appellate or revisional order of assessment entertain the memorandum filed under sub-section (2) as an application by the Commissioner for revision and pass such revisional order as it deems fit.