Section 37 in Bihar Entertainments Tax Rules, 1984
37. Revision.
(1)An application for revision of an order passed under sub-rule (1) of rule 35 or of an order, other than an order passed under section 9C or under rule 19, passed by the Commissioner shall be presented to the Tribunal.(2)An application for revision of an order passed under the Act or these rules other than an order passed by the Commissioner under section 9C or under rule 19 or an order against which an appeal has been provided under rule 35, or an appellate order passed under rule 35 or an order passed under sub-rule (1) of this rule shall be presented-(a)to the Joint Commissioner, if the order sought to be revised is one passed by an authority not above the rank of a Deputy Commissioner;(b)to the Commissioner, if the order sought to be revised is one passed by the Joint Commissioner.(3)An application for revision under this rule shall be filed within thirty days of the communication of the order which is sought to be revised but the authority to which the application lies may admit it after the expiration of the said period if the said authority is satisfied that the applicant had sufficient cause for not presenting the application within the said period.(4)The Commissioner, may, on his own motion revise any order passed by an authority subordinate to him.
