Section 26:
Review of orders.
Every Revenue-officer may, either on his own Motion or on the application
of any party interested, review, and on so reviewing modify, reverse or confirm, orders passed by himself
or by any of his predecessors in office:
Provided as follows--
(1) when a Commissioner or Deputy Commissioner thinks it necessary to review any order which
he has not himself passed, and when an officer under the rank of a Deputy Commissioner proposes to
review any order, whether passed by himself or by any predecessor, he shall first obtain the sanction of
the officer to whom he is immediately subordinate:
(2) no order shall be modified or reversed unless reasonable notice has been given to the parties
interested to appear and be heard in support of such order:
(3) no order against which an appeal has been preferred shall be reviewed while such appeal is
pending:
(4) no order affecting any question of right between private persons shall be reviewed except on
the application of a party to the proceedings; and no application for the review of such an order shall
be entertained unless it is made within ninety days from the passing of the order, or unless the applicant
satisfied the Revenue-officer that he had sufficient cause for not making the application within such
period.
For the purposes of this section, the Deputy Commissioner shall be deemed to be the successor in
office of any Revenue-officer who has left the district or has ceased to exercise powers as a Revenueofficer, and to whom there is no successor in office.