Section 14. Revision.

(1) Any order passed in appeal under section 13 may, on an application being made in this behalf, be revised by- 1[(a) The Joint Commissioner, if the order is passed by the Deputy Commissioner;] (b) Any Tribunal, if the order is passed by the 2[Joint Commissioner]. (2) Any order passed by the 3[Joint Commissioner[ under sub-section (1) or by the Commissioner under sub-section (4) of this section 4[or any order made by the Commissioner under section 12A, may, on an application being made to the Tribunal against such order, be revised by the Tribunal]. (3) No revision shall be entertained under sub-section (1) or (2) after the expiry of sixty days from the date of the receipt of the order. (4) The Commissioner may, of his own motion, revise any order passed by any authority other than the Tribunal under this Act: Provided that, no order shall be revised by the Commissioner under this sub-section after the expiry of three years from the passing of the impugned order. (5) No order under this section shall be passed without giving the applicant or the assessee a reasonable opportunity of being heard.