(1) The authorized officer may either on his own motion or on application of any party interested, review any order passed by him or by any of his predecessors-in-office and pass such order in reference thereto as he thinks fit:
Provided that the authorized officer shall before reviewing any order under this section, obtain the permission of the Collector.
(2) No order shall be reviewed under this section without giving notice to the other party and no application for review of such order shall be entertained unless filed within a period of one year from the date of such order:
Provided that the authorized officer shall not, on his own motion, review any order under this section after expiry of period of six months from the date of such order:
Provided further that no application for review shall be entertained if an appeal against the said order has already been filed or decided under Section 7 of this Act.
(3) No order shall be reviewed except on the following grounds, namely:—
(i) discovery of new and important matter or evidence which, after the exercise of due diligence was not within the knowledge of the applicant or could not be produced by him at the time when the order was passed or order made; or
(ii) some mistake or error apparent on the face of the record; or
(iii) any other sufficient reason.]
20 [7. Appeals.— (1) Any person aggrieved by an order passed by the authorised officer may prefer an appeal to the Government.
(2) Every appeal under this Act shall be filed within a period of sixty days from the date of the order of the authorised officer and the provisions of sections 4, 5, 12 and 14 of the Limitation Act, 1963 (Central Act 36 of 1963), shall apply to the filing of such appeal].