67. Revision. - (1) Subject to the provisions of section 66 and to any rules which may be made in this behalf,-
(a)the Commissioner of his own motion within three years from the date of any order passed by any officer appointed under section 27 to assist him, may call for and examine the record of any such order and pass such order thereon as he thinks just and proper;(b)the Tribunal, on application made to it against an order of the Commissioner (not being an order passed under sub-section (2) of section 65 in second appeal) within four months from the date of the communication of the order, may call for and examine the record of any such order, and pass such order thereon as it thinks just and proper.(2)Where an appeal lies under section 65 and no appeal has been hied, no proceedings in revision under this section shall be entertained upon application.(3)No order shall be passed under this section which adversely affects any person, unless such person has been given reasonable opportunity of being heard.(4)If the Tribunal rejects any application for revision under this section, the Tribunal shall record the reasons for such rejection.
