Section 67. Review of order

(1) Subject to such rules as may be made, any assessment made or order passed under this Act or the rules made thereunder by any person appointed under sub-section (1) of Section 25, may be review by the person passing it upon application or on his own motion, and subject to the rules as aforesaid, the Appellate and Revisional Authority may in the like manner and for reasons to be recorder in writing, review may order passed by it, either on its own motion or upon an application.