Section 54(4) in Pondicherry Court-Fees and Suits Valuation Act, 1972
(4)The provisions of this section with respect to an appellate Court shall, so far as they can be made applicable, apply to a Court exercising revisional jurisdiction under section 1 15 of the Code of Civil Procedure, 1908 (Central Act 5 of 1908) or other enactment for the time being in force.Chapter-VI Refunds and Remissions
