(5)Where the Commissioner considers that any order passed under sub-section (1) by his predecessor [or the Director of Commercial 'Fax or any Additional Commissioner of Commercial Tax] [ubstituted by M.P. Act No. 9 of 2009.] is erroneous in so far as it is prejudicial to the interests of revenue, he may file an appeal against such order before the Appellate Board within two years from the date of such order. The provisions of Section 46 shall mutatis mutandis apply to the appeals filed under this sub-section.
