36. Revision petition to Commissioner.-

(a) Every application for revision under section 45 shall be in Form - Y and shall be verified in the manner specified therein. It shall be in duplicate and shall be accompanied by the original or certified copy of the order and an attested copy thereof, unless the omission to produce such order or copy is explained to the satisfaction of the revising authority.

(b) If the Commissioner finds any defect or omission in the revision petition, the Commissioner of Commercial Taxes shall return the petition for rectification of the defect or for supplying the omission and representation within fifteen days from the date of return of such revision petition:

Provided that where the revision petition is re-presented after the expiry of the period of fifteen days, the Commissioner of Commercial Taxes may admit such petition, if re-presented within a further period of fifteen days and if he is satisfied that the petitioner had sufficient cause for not representing the revision within the said period.