(1) The Commissioner or such other officer not below the rank of Joint
Commissioner, as may be authorised in this behalf by the Commissioner may
call for and examine the record relating to any order, passed by any officer
subordinate to him, for the purpose of satisfying himself as to the legality or
propriety of such order and may pass such order with respect thereto as he
thinks fit.
(2) No order under sub-section (1) affecting the interest of a party adversely shall
be passed unless he has been given a reasonable opportunity of being heard.
(3) No order under sub-section (1), shall be passed-
(a) to revise an order, which is or has been the subject matter of an
appeal under section 55, or an order passed by the appellate
authority under that section.
(b) before the expiration of sixty days from the date of the order in
question;
(c) after the expiration of four-years from the date of the order in
question.
Explanation-Where the appeal against any order is withdrawn or is dismissed
for non-payment of fee payable under section 72 or for noncompliance
of sub-section (3) of section 55, the order shall not be
deemed to have been the subject-matter of an appeal under section
55;
(4) No dealer or any other person, aggrieved by an order against which appeal lies
under section 55, shall be entitled to present an application for review of such
order under this section.
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