82: Review by Revenue Officers

Review by Revenue Officers.– (1) A Revenue Officer, as such, may either of his own motion or on the application of any party interested, review, and on so reviewing modify, reverse or confirm any order passed by himself or by any of his predecessors-in-office: Provided as follows:- [(a) an order passed by his predecessor-in-office shall not be reviewed by the– (i) [Commissioner] without first obtaining the sanction of the Board of Revenue, (ii) Collector without first obtaining the sanction of the [Commissioner], and no order shall be reviewed by any other Revenue Officer without first obtaining the sanction of the Revenue Officer to whose control he is immediately subject]; (b) an application for review of an order shall not be entertained unless it is made within ninety days from the passing of the order, or unless the applicant satisfies the Revenue Officer that he had sufficient cause for not making the application within that period; (c) an order shall not be modified or reversed unless reasonable notice has been given to the parties affected thereby to appear and be heard in support of the order; (d) an order against which an appeal has been preferred shall not be reviewed. (2) For the purposes of this section the Collector shall be deemed to be the successor-in- office of any Revenue Officer of a lower class who has left the district or has ceased to exercise powers as a Revenue officer, and whom there is no successor-in-office. (3) An appeal shall not lie from an order refusing to review, or confirming on review, a previous order.

Effective date: 1887-11-01

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