Section 13. Review by Revenue Officers.

113. Review by Revenue Officers.––(1) A Revenue Officer 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 any of his predecessors in office : Provided as follows: — (a) when 2[the Board], a 3[Divisional Commissioner] or Collector thinks it necessary to review any order which he has not himself passed, and when a Revenue Officer of a class below that of Collector proposes to review any order, whether passed by himself or by any of his predecessors in office, he shall first obtain 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 purposes of this section the Collector shall be deemed to be 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 to whom there is no successor in office. (3) An appeal shall not lie from an order refusing review or confirming on review a previous order.]