Section 39 in The Bihar Entertainments Tax Rules, 1984
39. Review.
(1)Where the Commissioner or any other officer or authority reviews any order passed by him or it under sub-section (3) of section 14, he or it shall record the reason in writing for doing so.(2)Save with the previous sanction of the Commissioner obtained in writing, no order, other than an order passed by the Commissioner, shall be reviewed more than twelve months after the date of the passing of the order which is sought to be reviewed.(3)No officer or the authority below the rank of Commissioner shall review any order which has been passed by any of his or its predecessors in office, except with the previous sanction of the Commissioner.
