Section 14(3) in Bihar Entertainments Tax Act, 1948
(3)Subject to such rules may be prescribed and for reasons to be recorded in writing, the prescribed authority may, upon application or of its own motion, revise any order passed under this Act:Provided that no order of assessment shall be revised upon application by a proprietor, unless an order under sub-section (2) has been previously passed in respect of the said order:Provided further that where the prescribed authority revises any order of its own motion, no proceeding for such revision shall be initiated at any time except before the expiry of two years, from the date of such order.
