Manner of making an application for review.
148. (1) Any dealer, casual dealer or person aggrieved by an assessment made or order passed under the Act or the rules made thereunder, may, within thirty days from the date of receipt of such assessment order or such further period as may be allowed by the reviewing authority, make an application in Form No. 68 for review under section 88 to the person who has made such assessment or passed such order and continues to be the same authority by his designation in relation to such dealer, casual dealer or person as on the date of such assessment or order. Provided that no application for review of an assessment or order shall lie if such dealer, casual dealer, or person has preferred an appeal under section 84, in case of an assessment, or has made an application for revision under section 86, in case of an order, other than an assessment, against such assessment or order as the case may be.
(2) The provisions of sub-rule (2), sub-rule (3), sub-rule (4), sub-rule (5), sub-rule (6), sub-rule (7) and sub-rule (8) of rule 144, and rule 145 shall apply mutatis mutandis to every application for review and to proceedings for disposal of an application for review.
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