Powers of revision by Joint Commissioner
(1) Any person objecting to an order passed by the Deputy Commissioner under sub-section (1) of section 54 may, within a period of thirty days from the date on which the order was served on him, file an application for revision of such order to the Joint Commissioner:
Provided that the Joint Commissioner may within a further period of thirty days admit an application presented after the expiration of the first mentioned period of thirty days, if he is satisfied that the applicant had sufficient cause for not presenting the application within the first mentioned period.
(2) Such application for revision shall be in the prescribed form and shall be verified in the prescribed manner.
(3) On admitting an application for revision, the Joint Commissioner may call for and examine the record of the order against which the application has been preferred and may make such inquiry or cause such inquiry to be made and, subject to the provisions of this Act, pass such order thereon, as he thinks fit. Such an order shall be final and shall not be liable to be questioned in any court of law.
(4) Notwithstanding that an application has been preferred under sub-section (1), the tax, fee, or other amount shall be paid in accordance with the order against which the application has been preferred.
(5) No order under this section adversely affecting a person shall be passed unless that person has had reasonable opportunity of being heard.