258. Manner of presenting applications for revision to the Appellate and Revisional Board

(1) Any dealer, casual trader or person who is aggrieved by an order referred to in rule 257 sought to be revised, shall, within forty-five days from the date of receipt of such order or within such period as may be allowed by the Appellate and Revisional Board, make an application in Form 53 for revision of such order under sub-section (1) of section 82 to the Appellate and Revisional Board.

(1a) A copy of the application in Form 53 for revision referred to in sub-rule (1) shall be sent by the dealer, casual trader or person to the Commissioner within seven days from the date of filing of such application before the Appellate and Revisional Board.

(2) Where an application for revision is sent by registered post, such application shall be deemed to have been made on the date on which it is accepted and registered by the post office.

(3) The provisions of sub-rule (2), sub-rule (3), sub-rule (4), sub-rule (5), sub-rule (6), sub-rule (7) and sub-rule (8) of rule 246, rule 247, rule 248 and rule 251 shall apply mutatis mutandis to application for revision under section 82 and proceedings for disposal thereof.