42. Communication of order.-

(1) Every order of the Commissioner and Appellate Assistant Commissioner under sections 45 and 47 shall be communicated to the petitioner, or appellant to every other party affected by the order, to the assessing authority against whose order the application was filed and also to any other authority concerned.

(2) Every order of the Secretary under section 46 shall be communicated to the dealer concerned, every other person affected by the order, the assessing authority who has assessed the dealer, and to the Commissioner, if his order was the subject matter of the proceedings.