Section 14A. Revision.

1[14A. Revision.- (1) The State Government or the 2[Transport Commissioner] 3* * * or such Officer, not below the rank of a Deputy Secretary to Government, designated by the Government in this behalf may, suo moto or on application, call for and examine the record of any order made by any Taxation Authority under this Act and pass such order thereon as it or he thinks just and proper : Provided that, no application under this section shall be entertained if it is not made within a period of one hundred and twenty days from the date of the order : Provided further that, before rejecting any application for the revision of any such order, the State Government, the 4[Transport Commissioner] or as the case may be, the Officer designated shall record reasons for such rejection. (2) No order shall be passed under this section which is likely to affect any person adversely unless such person is given reasonable opportunity of being heard by the State Government, the 5[Transport Commissioner] or, as the case may be, the Officer designated. (3) Where any person could have appealed under section 14 and no appeal has been filed by him, no proceedings in revision under this section shall be entertained upon the application of such person.]