(1)If any order passed under Section 36, so far as it declares what persons are liable to pay any sum under this Act in respect of any land, appears at any time to require revision,-(a)by reason of the omission of the name of any co-sharer of such land, or(b)by reason of any change having taken place in the ownership or joint ownership of such land, or(c)for any other substantial reason,the Collector may, on the application of any holder of the land, or of his own motion, and after such inquiry and upon such conditions (if any) as he may think proper, add to or alter such order:Provided that every person whose name is so added or who is materially affected by any such alteration has had an opportunity of being heard by the Collector.
