- The application to the Commissioner for revision of an order passed by a Luxury Tax Officer or an Assistant Commissioner,as the case may be, may be filed by a stockist within thirty days from the date of receipt of such order in form XIV.Provided that no such application shall be entertained by the Commissioner in respect of any order against which the applicant has a right of appeal under Section 15 :Provided further that the Commissioner may admit an application for revision received after the said period if it is shown to his satisfaction that the appellant had reasonable cause for not preferring the application in time.
