(1) The Commissioner may on his own motion call for and examine the records of any proceedings under this Act and if he considers that any order passed by the designated authority under this Act, in so far as, it is prejudicial to the interest of revenue, may pass such fresh order as he deems fit within twelve months from the date of passing of the original order.
(2) An order passed under this Act by the designated authority may be reviewed by such authority passing it upon an application or on its own motion in case of any error apparent on the face of the record, at any time within twelve months from the date of passing such order.
(3) Any person may file a review application to the designated authority within two months from the date of receipt of order by him. A non-refundable processing fee of rupees five hundred only shall be paid by the applicant and copy of paid e-challan or e-receipt shall be enclosed with such review application.
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(4) No order adversely affecting the applicant shall be passed without giving him a reasonable opportunity of being heard.