Here you can see how a micro bevel works from the back side (the back of the iron). No longer, the cutting edge is on the plane of the back side. With such a chisel you can no longer cut a flat surface as easily as with the normal micro bevel. But this is not a problem for a plane iron. However, an iron with a well dressed and smooth back side does not need a back micro bevel.
Of course, you can also combine a rear micro bevel with a normal micro bevel.
Fig: The back micro bevel is above the back side
Fig: The ruler trick to grind a rear micro bevel
The thin steel ruler slightly raises the rear side off the plane iron. and the rear micro bevel is formed at the tip. When the iron is moved sideways on the grindstone, the angle can be determined reasonably well.