Revision

(1 ) The Commissioner of Commercial Taxes may s:ro motu or on an application made in that behalf, call for and examine the record of the proceeding of any order made by the assessing authority or, as the case may be, the appellate authority and pass such order thereon as he thinks just and proper.

1. (2) No application under sub-szction
2. (1) shall entertained if it is not made within a period of four mo from the &te of th order*
3. (3) No order which adversely affects anyperson shall be passed under this section, tlnless such person has been given a reasonable opportunity of being , heard by the Commissioner of Commercial Taxes.
4. (4) Where an appeal lies under section- 10 and no appeal is made, no proceedings in revision shall be enter- tdnd upon an rpp *i~~..;)n.
5. (5) Where the Commissioner of Commercial Taxes rejects any application for revision under this section, he shall record the reasons for such rejection.