(2)The order of the appellate authority confirming setting aside or modifying an order in respect of assessment or valuation or liability to assessment or taxation, shall [contain the grounds and] [Inserted vide Orissa Act No. 20 of 1968.] be final and binding:Provided that it shall be lawful for the appellate authority, upon application or his own motion to review any order passed by him in appeal by a further order passed within three months from the date of his original orders.
