I first saw this form or treatment by Mary Lou Healy on Allpoetry.com.
It is not a form it is a technique requiring skill and talent that can be applied to any existing sonnet form.
The sonnet makes sense read first line to last or last line to first.
The Hand of Time
Whose face is this within my looking glass?
Someone appears with age-etched lines…I ask,
How do the seasons thus so swiftly pass?
I must have drunk from some enchanted flask!
Oh, I remember when all things were new.
They once shone out in future’s ardent glow
It seems my days have dwindled to a few
When did my certain step become so slow?
Buds have blossomed, blown and gone to dust.
Leaves have greened and burned and fallen, all
As nature’s children, living beings must.
Too soon, we heed that urgent beckoning call.
The hand of time will find and gently touch
All things we’ve grown to love so very much.
(c) Mary Lou Healy – August, 2011