(3)[ The provisions of rules 32 and 33 shall apply mutatis mutandis to every application for revision:Provided that the provisions of clause (a) of sub-rule (1) of rule 33 shall not apply to an application for revision of any order other than an order of assessment or re-assessment made under section 29 or section 31 and the appellate order made under section 35 of the Act, as the case may be.
