Section 26. Review

The Board, the Revenue Appellate Authority, the Collector or any other officer exercising the powers of the Collector may, either on its or his own motion or on application made by any interested party within such time as may be prescribed, review an order passed by itself or himself and pass such order in relation thereto as it or he thinks fit: Provided that- (a) no order shall be varied or reversed unless notice has been given to the parties interested to appear and be heard in support of such order, and (b) no order from which an appeal has been made shall, so long as such appeal is pending, be reviewed.