(1)A Revenue Officer as such may either on his own motion or the application of any party interested, review and on so reviewing modify reverse or confirm any order passed by himself or by any of his predecessors in office;Provided as follows :-(a)when Commissioner or Collector thinks it necessary to review any order which he has not himself passed, and when a Revenue Officers of a class below that of Collector proposes to review any order whether passed by himself or by any of his predecessors in office, he shall first obtain the sanction of the Revenue Officer to whose control he is immediately subject;(b)no application for review of an order shall be entertained unless it is made within ninty days from the passing of the order, or unless the applicant satisfies the Revenue Officer that he had sufficient cause for not making the application within that period;(c)an order shall not be modified or reversed unless reasonable notice has been given to the parties affected thereby to appear and be heard in support of the order;(d)an order against which an appeal has been preferred shall not be reviewed.
