(1) The application to the Commissioner for revision of an order under ub-section (3) of section 18 shall be filed within thirty days from the date of receipt of such order:

Provided that the Commissioner may admit an application for revision received after the period specified above, if he is satisfied that the appellant had reasonable cause for not filing the application in time.

(2) The provisions relating to the procedure in respect of revision under VAT Act and the rules made thereunder shall, mutatis mutandis apply to revision under the Act.