An application for revision of an order under section 87 shall lie before the Appellate and Revisional Board, if such order is-

(a) a final appellate order passed by a Deputy Commissioner or a Joint Commissioner or a senior Joint Commissioner or an Additional commissioner under section 84, or

(b) a final order passed by a Deputy Commissioner or a Joint Commissioner or a Senior Joint Commissioner or an Additional commissioner under section 85 or section 88 revising or reviewing, on his own motion, a final appellate order from an assessment passed under section 84.