Section 12(3) in The Orissa Taxation (On Goods carried by Roads or Inland Waterways) Act, 1968
(3)Subject to such rules as may be prescribed and for reasons to be recorded in writing, the Commissioner may, upon application or of his own motion, revise any order passed under this Act or the rules made thereunder by a person appointed under Section 7 to assist him :Provided that before rejecting any application for the revision of any such order the Commissioner shall consider it and shall record reasons for such rejection.
