( 1) Any person objectmg to an order passed or proceedmg recorded under this Act for which an appeal has not been provided for in section 34 or section 39 may, w1thm a penod of thirty days from the date on which a copy ofthe order or proceedmg was served on him m the manner pres cnbed, file an application for revision of such order or proceeding to the Deputy Commissioner .
Prov1ded that the Deputy Commissioner may admit an applica tion for revisiOn presented after the expiration of the said penod, 1f he is satisfied that the appl1cant had sufficient cause for not presenting the apphcatwn withm the said penod.
(2) An apphcat10n for revis1on shall be in the prescribed form and shall be veuficd in the prescnbed mannei.
(3) On admittmg an application for revision, the Deputy Commissioner may call for and examme the record of the order or proceedmg against which the application has been prefe~red and may make such enqu1ry or cause such enqu1ry to be made and subject to the provisions of this Act pass such o1der the1eon as he tlunks fit.
( 4) NotwJthstandmg that an apphcatwn has been preferred under sub-section (I), the tax, fee or other amount shall be pa1d m accordance with the mder or proceedmg agamst wh1ch the applicatiOn has been prefen ed :
Provided that the Deputy Commissioner may, in h1s discretion, giVe such directions as he thmks fit in regard to the payment of such tax, fee or other amount, 1f the applicant fur11Jshes suffiCient security to h1s satJsfachon in such form and m such manner as may be prescnbed.
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(5) No order under this section adversely affecting a person shall be passed unless that person has had a reasonable opportumty of bemg heard.