Manner of presenting applications for revision to the Appellate and Revisional Board.

156. (1) Any dealer, casual dealer, or person who is aggrieved by an order referred to in rule 155 sought to be revised, shall, within forty five days from the date of receipt of such order or within such period] as may be allowed by the Appellate and Revisional Board, make an application in Form No. 68 for revision of such order under sub-section (1) of section 87 to the Appellate and Revisional Board.

(2) A copy of the application in Form No. 68 for revision referred to in sub-rule (1) shall be sent by the dealer, casual dealer or person to the Commissioner within seven days from the date of filing of such application before the Appellate and Revisional Board.

(3) Where an application for revision is sent by registered post, such application shall be deemed to have been made on the date on which it is accepted and registered by the post office.

(4) 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, rule 145, rule 146 and rule 149 shall apply mutatis mutandis to application for revision under section 87 and proceedings for disposal thereof.