- The Commissioner or the Director, as the case may be, may either on his own motion or on the application of any party, call for the records of any proceeding before any Revenue Officer subordinate to him for the purpose of satisfying himself as to the legality or the propriety of any order passed by such Revenue Officer, and may pass such order in reference thereto as he thinks fit;Provided that he shall not vary or reverse any order affecting any right between private persons without having given a notice to the interested parties to appear or to be heard;Provided further that no revision shall lie after the expiry of ninety days from the date of the order proposed to be revised.
