(1) A Divisional Commissioner x x x may, within his jurisdiction, on being moved by the Assessing Authority call for and examine the records of any proceedings under this Act and if he considers that any order is illegal or improper or erroneous he may pass such order as he may think fit: Provided that an order declining to interfere shall not be deemed to be prejudicial to such person: Provided that the Divisional Commissioner shall not revise an order against which an application for revision has not been made within three years of the passing of such order. (2) The Divisional Commissioner may on application for revision of an order by any person affected thereby, may, within six months of the date of the order, call for the record of the proceedings in which the order complained against was passed and after examining the record, subject to the provisions of this Act, pass such order not prejudicial to such person as he thinks fit: Provided that an order declining to interfere shall not be deemed to be prejudicial to such person: Provided further that no revision under this sub-section shall be entertained upon the application of such person- (a) if he could have appealed under section 16 or 18 and no appeal has been filed by him, or (b) if an appeal is pending before the appellate authority, or (c) if the application relates to any notice issued under this section for the purpose of assessment or for any other purpose, or (d) if the application is against an interim order passed in assessment or appellate proceedings although it will be open to the party aggrieved to challenge such an order in revision against the final order made in the proceedings: Provided also that the Divisional Commissioner may admit an application for revision after the said period of six months, if he is satisfied that the applicant had sufficient cause for not making the application within the said period. x x x (3) Notwithstanding that an application for revision of an order has been preferred to the Divisional Commissioner48 the tax shall be paid in accordance with the order against which revision has been preferred. (4) No order under this section shall be passed without giving the person affected as also the authority whose order is sought to be revised or their representatives, a reasonable opportunity of being heard. 44 sec 17-A of the principal act 18/64 the above shall be substituted vide amendment act(14/95) above new section inserted. expression at the rate of 15 per annum shall be substituted by amendment 1998 wide rajasthan finance act 1998(1998-8) published in rajasthan gazette extraordianry dated july 31, 1998. 45 substituted by sec. 13(a) of act 15/73 46 substituted by sec. 13(b) of act 15/73 47 substituted by sec 19 of act no. 13/87 w.e.f 1-187 published in Gazette 17-4-87 & 15 per annum inserted vide rajasthan finance ac (8/1998)