Any person aggrieved by any order of the appellate authority passed under section 18 may, within sixty days from the date of the order and in the prescribed manner, apply to the prescribed authority praying for a revision of such order on the ground that the decision is not in conformity with law and said revisional authority may pass order in relation to the order under revision as it deems fit :
Provided that the revisional authority may on his own motion call for the record of any case in which an order has been passed or a direction has been given by the Taxing Officer, or which relates to seizure of the vehicle under section 17 or in which an order has been passed by the appellate authority and may pass such an order in relation to the case as it deems fit, if it finds that the order in question was without jurisdiction or illegal 1[or erroneous in so far as it is prejudicial to the interest of revenue] :
Provided that the revisional authority shall not pass an order under this section prejudicial to any person without giving him a reasonable opportunity of being heard.