(1) The Commissioner may, on the application of the taxpayer, call for the record of any order passed by any authority subordinate to him in connection with any proceedings under this Act and after making such inquiries or taking such measures as he may deem necessary, subject to the provisions of this Act, may issue such order as it deems fit, but no order shall be issued prejudicial to the interest of the taxpayer.

(2) An application for revision of an order passed by a subordinate authority under the jurisdiction of the Commissioner under this Act shall be filed within 60 (sixty) days of the taxpayer being notified of such order or within such period as the Commissioner is satisfied that there is reasonable cause for not being able to file the application within the said 60 (sixty) days has to be submitted within such extended period, if extended.

(3) The Commissioner shall not exercise his powers under sub-section (1) in the following cases, namely:-

(a) where an appeal is made to the Additional Commissioner of Taxes (Appeals) or to the Commissioner (Appeals) or to the Appellate Tribunal and if the time for such appeal has not expired or the taxpayer has not waived his right to appeal; and

(b) in cases where the order is pending on appeal to the Additional Commissioner of Taxes (Appeals) Commissioner (Appeals) or the Appellate Tribunal.

(4) No application under sub-section (1) shall be entertained unless-

(a) A fee of Taka 200 (two hundred) shall be paid with the application; and

(b) Part of undisputed tax is paid.

Explanation.- “Part of disputed tax” means the tax payable under section 173.

(5) For the purposes of this section, no order of disapproval shall be issued by the Commissioner prejudicial to the interest of the taxpayer.

(6) Notwithstanding anything contained in this Act, if any application filed for revision under sub-section (1), if the Commissioner fails to pass any order to within 60 (sixty) days from the date of filing the said application, the revision shall be deemed to have been allowed.

(7) For the purposes of this section, the Additional Commissioner of Taxes (Appeals) shall be deemed to be the subordinate authority of the Commissioner of Taxes to whom the order subject to the appeal under review by the Deputy Commissioner of Taxes has been passed.