Section 16 in The Manipur (Sales of Motor Spirit and Lubricants) Taxation Act, 1962
16. Revision by the Chief Commissioner.-
(1)The Chief Commissioner may, on the application of a dealer aggrieved by any order passed under section 14 or section 15, annul or modify such order: Provided that no order enhancing any tax or penalty shall be passed under this section.(2)An application under sub-section (1) shall be made within ninety days from the date on which the order was served on the applicant: Provided that the Chief Commissioner may admit the application after the expiration of ninety days if he is satisfied that for reasons beyond the control of the applicant or for any other sufficient cause, the application could not be filed within time.
