Review of Order

Subject to such rules as may be made, any assessment made or order passed under this Act or the rules made thereunder by any officer, appointed under sub section (3) of section 3, may be reviewed by the person passing it upon application or on his own motion, and, subject to the rules as aforesaid, the Appellate Authority may, in the like manner and for reasons to be recorded in writing, review any order passed by it, either on its motion or upon an application.