(1) The Commissioner or such other officer not below the rank of Joint Commissioner, as may be authorised in this behalf by the Commissioner may call for and examine the record relating to any order, passed by any officer subordinate to him, for the purpose of satisfying himself as to the legality or propriety of such order and may pass such order with respect thereto as he thinks fit.
(2) No order under sub-section (1) affecting the interest of a party adversely shall be passed unless he has been given a reasonable opportunity of being heard.
(3) No order under sub-section (1), shall be passed-
(a) to revise an order, which is or has been the subject matter of an appeal under section 55, or an order passed by the appellate authority under that section.
(b) before the expiration of sixty days from the date of the order in question;
(c) after the expiration of four-years from the date of the order in question.
Explanation-Where the appeal against any order is withdrawn or is dismissed for non-payment of fee payable under section 72 or for noncompliance of sub-section (3) of section 55, the order shall not be deemed to have been the subject-matter of an appeal under section 55;
(4) No dealer or any other person, aggrieved by an order against which appeal lies under section 55, shall be entitled to present an application for review of such order under this section.