(1) Subject to the provisions of sub-rule (1) of rule 245, and in the interest of revenue, any assessment made or order passed under the Act and the rules made thereunder may be revised suo motu under section 80 and accordingly-

(a) any order passed by an Assistant Commercial Tax Officer, or passed by a Commercial Tax Officer as registering authority, assessing authority, or otherwise, may be revised by an Assistant Commissioner, on his own motion, who has jurisdiction over such Assistant Commercial Tax Officer, or Commercial Tax Officer,

(b) any order passed by an Assistant Commissioner, as registering authority or assessing authority or otherwise, may be revised by a Deputy Commissioner, on his own motion, who has jurisdiction over such Assistant Commissioner,

(c) any order passed by a Deputy Commissioner may be revised by an Additional Commissioner on his own motion,

(d) any order passed by an officer referred to in clause (a), clause (b) or clause (c), or by any of the predecessors-in-office of the Commissioner, may be revised by the Commissioner.

(2) An application for revision under section 81 of an order, other than an order referred to in section 82 and an order of assessment against which an appeal lies under section 79,

[a] passed by a Commercial Tax Officer or by an Assistant Commercial Tax Officer, shall be made in the first instance to the Assistant Commissioner who has jurisdiction over such Commercial Tax Officer or Inspector,

[b] passed by an Assistant Commissioner shall, in the first instance, be made to the Deputy Commissioner who has jurisdiction over such Assistant Commissioner,

(bb) passed by a Deputy Commissioner shall, in the first instance, be made to such Additional Commissioner as the Commissioner or the Special Commissioner may direct,

[c] passed in the first instance under clause (a) by an Assistant Commissioner, shall be made to the Deputy Commissioner who has jurisdiction over such Assistant Commissioner and

[d] passed in the first instance under clause (b) by a Deputy Commissioner, shall be made to such Additional Commissioner as the Commissioner or the Special Commissioner may direct.

(e) passed in the first instance under clause (bb) by an Additional Commissioner, shall be made to the Commissioner.

(3) The authorities referred to in sub-rule (1) or sub-rule (2) shall be called the revisional authority for the purposes of section 80 or section 81, as the case may be.