( I) Any person objecting to an order passed by the Deputy Commis~ioner under sub-section (I) of sect JOn 35 or sub-section (3) of section 36 may, within a penod of thzrty days from the date on which .1 copy of the order was served on him~in the manner prescnbed, file an application for revision of such order to the Board of Revenue :
Provided that the Board of Revenue may admit an application presented after the exp1ry of the said period, if 1t is satzsfied that the applicant had sufficient cause for not presenting the application withm the said penod.
(2) Such apphcation for revision shall be in the prescribed form and shall be venfied in the prescnbed manner.
(3) On admittmg an application for revzsion, the Board of Revenue may call for and examme the record of the order agamst which the applicatiOn has oeen preferred and may make such enquzry or cause such enquiry to be made and subject to the provisions of this Act pass such order thereon as it thinks fit.
( 4) Notwithstandmg that an apphcation has been preferred under sub~sectlon (I), the tax, fee or other amount shall be paid in accordance wlth the order agamst which the applicatlon has been preferred .
Provided that the Board of Revenue may, in its dzscretwn, give such directwns as It thinks fit m regard to the payment of such tax, fee or other amount, 1f the applicant furmshes sufficient security to its satisfaction m such manner as may be prescnbed.
(5) No order under this sectiOn adversely affecting a person shall be passed unless that person ha~ had a reasonable oppoctumty of being heard.
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