Section 37(2) in Bihar Entertainments Tax Rules, 1984
(2)An application for revision of an order passed under the Act or these rules other than an order passed by the Commissioner under section 9C or under rule 19 or an order against which an appeal has been provided under rule 35, or an appellate order passed under rule 35 or an order passed under sub-rule (1) of this rule shall be presented-(a)to the Joint Commissioner, if the order sought to be revised is one passed by an authority not above the rank of a Deputy Commissioner;(b)to the Commissioner, if the order sought to be revised is one passed by the Joint Commissioner.
