(1) Any dealer, casual trader or person aggrieved by an assessment made or order passed under the Act or the rules made thereunder may, within thirty days from the date of receipt of such assessment order or such further period as may be allowed by the reviewing authority, make an application in Form 53 for review under section 83 to the person who has made such assessment or passed such order and continues to be the same authority by his designation in relation to such dealer, casual trader or person as on the date of such assessment or order :

Provided that no application for review of an assessment or order shall lie if such dealer, casual trader or person has preferred an appeal under section 79, in case of an assessment, or has made an application for revision under section 81, in case of an order, other than an assessment, against such assessment or order.

Provided further that where review of an order passed under sub-rule (6) of rule 251B, disposing of the application for revision transferred under section 82A,is required to be made under this rule, the application for review made under this rule shall ordinarily be heard by the Bench comprising the members which passed the order under sub-rule (6) of rule 251B:

Provided also that where one or more members of the Bench are unable to hear and dispose of an application for review of its order due to transfer, resignation, retirement on superannuation or for any other reason, the Commissioner may name any member or members in place of the 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) The provisions of sub-rule (2), sub-rule (3), sub-rule (4), sub-rule (5), sub-rule (6), sub-rule (7), sub-rule (8) of rule 246, and rule 247 shall apply mutatis mutandis to every application for review and to proceedings for disposal of an application for review.