The application to the Commissioner for revision of an order passed by a Sales Tax Officer or an Assistant Commissioner or a Deputy Commissioner or a Joint Commissioner, or as the case may be, an Additional Commissioner of Sales Tax may be filed within thirty days from the date of receipt by him of such order:

Provided that the Commissioner may admit an application for revision received after the period specified above if it is shown to his satisfaction that the appellant had reasonable cause for not preferring the application in time:

Provided that the application for revision shall be accompanied by requisite fee as specified in rule 125.