30. Revision by [Commissioner of Land Reforms] [The words 'Board of Revenue' was substituted by 'Commissioner of Land Reforms' by Act No. 54 of 1986.].
(1)The [Commissioner of Land Reforms] [The words 'Board of Revenue' was substituted by 'Commissioner of Land Reforms' by Act No. 54 of 1986.] may, either on [his] [The word 'its' was substituted by 'his' by Act No. 54 of 1986.] own motion or on application made by the assessee in this behalf, call for and examine the records of any proceeding under this Act [* * * *] [The expression 'not being a proceeding in respect of which an appeal lies to the Tribunal under section 20' was ommited by Act 26 of 1997.] to satisfy [himself] [The word 'its' was substituted by 'his' by Act No. 54 of 1986.] as to the regularity of such proceeding or the correctness, legality or propriety of any decision or order passed therein and if, in any case, it appears to the [Commissioner of Land Reforms] [The words 'Board of Revenue' was substituted by 'Commissioner of Land Reforms' by Act No. 54 of 1986.], that any such decision or order should be modified, annulled reversed or remitted for reconsideration, [he] [The word 'it' was substituted by 'he' by Act No. 54 of 1986.] may pass orders accordingly :Provided that the [Commissioner of Land Reforms] [The words 'Board of Revenue' was substituted by 'Commissioner of Land Reforms' by Act No. 54 of 1986.] shall not pass any order under this sub-section in any case, where the decision or order is sought to be revised by the [Commissioner of Land Reforms] [The words 'Board of Revenue' was substituted by 'Commissioner of Land Reforms' by Act No. 54 of 1986.] on its own motion, if such decision or order had been made more than three years previously :Provided further that the [Commissioner of Land Reforms] [The words 'Board of Revenue' was substituted by 'Commissioner of Land Reforms' by Act No. 54 of 1986.] shall not pass any order under this section prejudicial to any party unless he has had a reasonable opportunity of making his representations.(2)The [Commissioner of Land Reforms] [The words 'Board of Revenue' was substituted by 'Commissioner of Land Reforms' by Act No. 54 of 1986.] may stay the execution of any such decision or order pending the exercise of its powers under sub-section (1) in respect thereof.(3)Every application to the [Commissioner of Land Reforms] [The words 'Board of Revenue' was substituted by 'Commissioner of Land Reforms' by Act No. 54 of 1986.] for the exercise of its powers under this section shall be preferred within three months from the date on which the order or proceeding to which the application relates was received by the applicant :Provided that the [Commissioner of Land Reforms] [The words 'Board of Revenue' was substituted by 'Commissioner of Land Reforms' by Act No. 54 of 1986.] may, in its discretion, allow further time not exceeding one month for the filing of any such application, if [he] [The word 'it' was substituted by 'he' by Act No. 54 of 1986.] is satisfied that the applicant had sufficient cause for not preferring the application within the time specified in this sub-section.
