Section 19(2) in The Rajasthan Lands and Buildings Tax Act, 1964
(2)The [Divisional Commissioner] [Substituted by Rajasthan Act No. 13 of 1987.] may on application for revision of an order by any person affected thereby, may, within six months of the date of the order, call for the record of the proceedings in which the order complained against was passed and after examining the record, subject to the provisions of this Act, pass such order not prejudicial to such person as [he] [Substituted by Rajasthan Act No. 13 of 1987.] thinks fit:Provided that an order declining to interfere shall not be deemed to be prejudicial to such person:Provided further that no revision under this sub-section shall be entertained upon the application of such person-(a)if he could have appealed under section 16 or 18 and no appeal has been filed by him, or(b)if an appeal is pending before the appellate authority, or(c)if the application relates to any notice issued under this section for the purpose of assessment or for any other purpose, or(d)if the application is against an interim order passed in assessment or appellate proceedings although it will be open to the party aggrieved to challenge such an order in revision against the final order made in the proceedings:Provided also that the [Divisional Commissioner] [Substituted by Rajasthan Act No. 13 of 1987.] may admit an application for revision after the said period of six months, if [he] [Substituted by Rajasthan Act No. 13 of 1987.] is satisfied that the applicant had sufficient cause for not making the application within the said period.[x x x] [Deleted by Rajasthan Act No. 13 of 1987.]
