(1) Where it appears to the authority who has made an assessment or passed an order under the Act or the rules made thereunder that there is an apparent mistake in fact or in law in such assessment or order, he may review on his own motion in the interest of revenue, such assessment or order under section 83:

Provided that where an order has been passed under sub-rule (6) of rule 251B, disposing of the application for revision transferred under section 82A, by the fast track revisional authority as referred to in that sub-rule, such fast track revisional authority comprising the same members which passed the said order may, on its own motion, review such order:

Provided further that where one or more members of the fast track revisional authority which passed the order referred to in the first proviso, are unable to review such order under section 83 due to transfer, resignation, retirement on superannuation or for any other reason, the Commissioner may name the member or members in place of those absentee member or members in order to constituting a new fast track revisional authority for review of such order, notwithstanding anything contrary contained in the first proviso.

(2) Any authority referred to in sub-rule (1) who considers it necessary to review, on his own motion, an assessment made or order passed by him earlier, he shall serve upon a dealer, casual trader or person a notice in Form 55 directing him to appear and show cause on the date, time and at the place specified in such notice as to why the assessment or order referred to in such notice shall not be revised upon review by him:

Provided that no assessment or order shall be reviewed under this rule -

(a) if the time for presenting an appeal from such assessment or the application for revision or review of such order, has not expired, or

(b) if such assessment or order has been made, or passed, four years before the date of review.

Provided further that in computing the time limit by clause (b) of the first proviso for reviewing an assessment or order under section 83, the period of time during which the Commissioner or the authority competent to review such order has been restrained by an order of tribunal or court -

(a) from commencing or continuing any proceeding for review of such assessment or order, or

(b) from commencing or continuing any investigation, enquiry or examination of the accounts, document or evidence required to be made in connection with such review, shall be excluded :

Provided also that where in consequence of an assessment made, or order passed, in the first instance or an appeal, revision or review under the Central Sales Tax Act, 1956 (74 of 1956) in respect of a dealer, the authority who is competent so to do considers it necessary to review, on his own motion, an assessment made or order passed earlier by him, under this Act, he may, within four years from the last date of assessment made or order passed on appeal, revision or review, as the case may be, under that Act:

Provided also that notwithstanding anything contained in clause (b) of the first proviso, no proceeding shall be initiated to review an order disposing of the application for revision transferred under section 82A, if such order has been made, or passed, one year before the date of review.

(3) The date for hearing of the dealer, casual trader or person on whom a notice is served under sub-rule (2) shall be fixed ordinarily not before fifteen days from the date of issue of such notice.

(4) After hearing the dealer, casual trader or person, as the case may be, and considering the accounts, documents or evidences which the reviewing authority has in his possession or which may be produced before him by such dealer, casual trader or person, such reviewing authority shall, by an order in writing, review to the best of his judgement the assessment or order referred to in the notice served under sub-rule (2) :

Provided that where the dealer, casual trader or person on whom the notice referred to in sub-rule (2) has been served fails to appear or produce on the date specified in such notice or such other date as may be allowed by such authority any evidence before him, the reviewing authority may pass an order ex parte upon review to the best of his judgement.

(5) A copy of the order passed under sub-rule (4) shall be sent to the dealer, casual trader or person, as the case may be.

(6) A copy of the order passed under sub-rule (4) shall also be sent to-

(a) the Deputy Commissioner, if the person who passes the order upon review under this rule is a Commercial Tax Officer, or

(b) the Joint Commissioner, if the person who passes the order upon review under this rule is a Deputy Commissioner, or

(c) the Senior Joint Commissioner, if the person who passes the order upon review under this rule is a Joint Commissioner, or

(d) the Additional Commissioner, if the person who passes the order upon review under this rule is a Senior Joint Commissioner, or

(e) the Special Commissioner, if the person who passes the order upon review under this rule is an Additional Commissioner, or

(f) the Commissioner, if the person who passes the order upon review under this is a Special Commissioner.