(1) Revision under sub-section (4) of section 14 shall lie from an order passed in appeal to the Commissioner of Profession Tax.
(2) No revision shall be entertained after the expirty of sixty days from the date of the receipt of the order.
(3) No order in revision shall be passed without giving the applicant a reasonable opportunity of being heard.
(4) The Commissioner may, of his own motion, revise any order passed by any authority under the Act :
Provided that no order shall be revised by the Commissioner of Profession Tax of his own motion after the expiry of three years from the passing of the impugned order and without giving the person likely to be affected adversely by the order a reasonable opportunity of being heard.
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