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Application to the Appellate and Revisional Board for review of its revisional orders.

159. (1) Where an application for review is required to be made under sub-section (4) of section 87 before, the Appellate and Revisional Board, the Commissioner, Special Commissioner, Additional Commissioner, Deputy Commissioner or Assistant Commissioner, whose order has, upon an application made by a dealer for revision under section 87, been revised by such Board, shall make an application in Form No. 71 in quadruplicate to the Appellate and Revisional Board within the time referred to in that sub-section.

(2) The application shall accompanied by a copy of the Revisional order passed under sub-section (1) of section 87 by the Appellate and Revisional Board, a copy of the appellate order and a copy of assessment order connected with the revisional order.

(3) The application for review shall be duly verified in the manner referred to in such application in Form No. 71 and signed by the Commissioner, the Special Commissioner, Additional Commissioner, Deputy Commissioner or Assistant Commissioner whose order has been revised by the Appellate and Revisional Board on the application for revision.