(1) Subject to such rules as may be made by the State Government an order passed on an Appeal under sub-Section 1 or 2 of Section 79 may, on application, be revised by the Tribunal.

(2) Subject as aforesaid any order passed under this Act or the rules made thereunder, other than an order passed by the Commissioner under sub-Section 3 of Section 4 or an order against which an appeal has been provided in Section 79 may, on application be revised -

(a) by the Joint Commissioner (administration), if the said order has been passed by an authority not above the rank of Deputy Commissioner; and

(b) by the Tribunal, if the said order has been passed by the Joint Commissioner or Commissioner.

(3) Every application for revision under sub-section (2) of this section shall be filed within ninety days of the (communication) of the order before the Commissioner, which is sought to be revised, but where the authority to whom the application lies is satisfied that the applicant had sufficient cause for not applying within time, it may condone the delay.

(4) Notwithstanding anything contained in sub-section (2) The Commissioner may, on his own motion or on application, call for and examine the records of any proceeding in which any order has been passed by any other authority appointed under Section 4, for the purpose of satisfying himself as to the legality or propriety of such order and may, after examining the record and making or causing to be made such inquiry as he may deem necessary, pass such order as he thinks proper.

Provided the Commissioner, on application for revision of any order of assessment or penalty or both passed by the prescribed authority under this Act, may direct such dealer/person to deposit a sum not exceeding 10% of the tax assessed or the penalty imposed or both.

(5) No order under this Section shall be passed without giving the appellant as also the authority whose order is sought to be revised or their representative, a reasonable opportunity of being heard.

(6) No order under this section shall be made after the expiry of two years from the date of filing of such appeal.