(1) Subject to such rules as may be prescribed and for reasons to be recorded in writing, the Commissioner or the prescribed authority may, upon application, revise any order, other than an order referred to in section 87 and an order of provisional assessment or any other assessment against which an appeal lies under section 84, passed by a person appointed under sub-section (1) of section 6 to assist him:

Explanation.- For the purposes of this section, the expression "any order" also includes the following,-

(a) an order of seizure of accounts of a dealer or casual dealer or any other person, made under section 67;

(b) an order of sealing any house, room, warehouse, almirah, cabinet, safe, locker, drawer, box, or any receptacle, made under section 69;

(c) an order of seizure of accounts of a transporter, carrier or transporting agent made under section 71;

(d) an order of seizure of goods of any person, made under section 76.

(2) Notwithstanding anything contained in sub-section (1), the Commissioner may, upon application filed during the period commencing from the 1st day of July, 2006 and ending on the 30th day of June, 2008, revise a final appellate or revisional order from an order of provisional assessment or any other assessment.