163: Review

Review.– (1) The Board of Revenue, Commissioner, or Collector may, at any time, on his own motion, review any order passed by himself or any of his predecessors-in- office, and on so reviewing modify, reverse or confirm the same. (2) Any person considering himself aggrieved by an order passed by the Board of Revenue, Commissioner or Collector and who, from the discovery of new and important matter or evidence which, after the exercise of due diligence was not within his knowledge or could not be produced by him at the time when the order was passed or on account of some mistake or error apparent on the face of the record or for any other sufficient reason, desires to obtain a review of the order passed against him, may apply for a review of the order to the Board of Revenue, Commissioner, or Collector, as the case may be, and such officer may modify, reverse or confirm any order passed by himself or by any of his predecessors-in-office: Provided that: (a) an order shall not be reviewed under subsection (1) or (2) by: (i) Board of Revenue, without prior approval from the Senior Member, Board of Revenue; (ii) Commissioner, without prior approval of the Board of Revenue; or (iii) Collector, without prior approval of the Commissioner; and (b) an application for review of an order shall not be entertained unless it is made within thirty days from the passing of the order.]

Effective date: 1967-12-07

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