Review of orders.

A revenue officer may, either on his own motion or on the application of any party interested, review any order passed by himself or by any of his predecessors-in-office and pass such order in reference thereto as he thinks fit:

Provided that a revenue officer subordinate to the deputy commissioner shall, before reviewing any

order under this section, obtain the permission of the deputy commissioner and the deputy commissioner shall, before reviewing an order passed by any of his predecessors-in-officer, obtain the permission of the Administrator.

1. (2) No order affecting any question of right between private persons shall be reviewed except on the

application of a party to the proceedings or except after notice to the other party, and no application for

review of such order shall be entertained unless it is made within ninety days from the date of the order.

1. (3) No order shall be reviewed except on the following grounds, namely:—
   • (i) discovery of new and important matter of evidence; or
   • (ii) some mistake or error apparent on the face of the record; or
   • (iii) any other sufficient reason.
2. (4) For the purposes of this section, the deputy commissioner shall be deemed to be the successor-in-office of any revenue officer who has left the district or who has ceased to exercise powers as a revenue officer and to whom there is no successor in the district.
3. (5) An order which has been dealt with in appeal or on revision shall not be reviewed by any officer subordinate to the appellate or revisional authority.