(1) Where an application for review is required to be made under sub-section (5) of section 82 before the Appellate and Revisional Board, the Additional Commissioner, Senior Joint Commissioner, Joint Commissioner or Deputy Commissioner, whose order has, upon an application made by a dealer for revision under section 82, been revised by such Board, shall make an application in Form 56 in quadruplicate to the Appellate and Revisional Board within the time referred to in that sub-section.

(2) The application shall be accompanied by a copy of the revisional order passed under sub-section (1) of section 82 by the Appellate and Revisional Board, a copy of the appellate order and a copy of assessment order connected with the revisional order.

(3) The application for review shall be duly verified in the manner referred to in such application in Form 56 and signed by the Additional Commissioner, Senior Joint Commissioner, Joint Commissioner or Deputy Commissioner whose order has been revised by the Appellate and Revisional Board on the application for revision.