57. Notice to person likely to be affected adversely

(1) Before an appellate or revising authority passes an order in appeal or revision which is likely to affect the appellant or applicant or any other person adversely, it shall serve on him a notice in Form 503 and shall give him a reasonable opportunity of being heard.
(2) Before the Commissioner including an officer below the rank of Commissioner who has been delegated the powers of the Commissioner under section 16, passes any order under clause (a) of sub-section (1) of section 75, which is likely to affect adversely to any person who is a party to such proceeding, he shall serve on such person a notice in Form 503 and shall give him a reasonable opportunity of being heard.
(3) The notice required to be given under proviso to sub-section (1) of section 79 of the Act shall be in Form 504.