Subject to such rules as may be made, any provisional assessment or any other assessment made or order passed under this Act or the rules made thereunder by any person appointed under sub-section (1) of section 3, section 4, section 5 or sub-section (1) of section 6 may be reviewed by the person passing it upon application or on his own motion, and, subject to the rules as aforesaid, the Appellate and Revisional Board may, in the like manner and for reasons to be recorded in writing, review any order passed by it, either on its own motion or upon an application:

Provided that if the Commissioner considers it necessary to modify any order passed either by any of his predecessors-in-office, or by any person in the rank of Special Commissioner or Additional Commissioner when such person ceases to hold the rank of the Special Commissioner or the Additional Commissioner, the Commissioner may review any such order.

Provided further that any order passed under section 87A or by the appellate forum constituted by the Commissioner under the first proviso to sub-section (1) of section 84, may be reviewed, either on its own motion or upon an application by the authority which has passed such order or by a similar authority to which the matter has been assigned to by the Commissioner.