An application for revision of an order under section 82 shall lie before the Appellate and Revisional Board, if such order is-

[a] a final appellate order passed by an Assistant Commissioner or a Deputy Commissioner under section 79, or

[b] a final order passed by Assistant Commissioner, a Deputy Commissioner or an Additional Commissioner under section 80 or section 83 revising or reviewing, on his own motion, a final appellate order from an assessment passed under section 79.