Amendment status not verified — confirm the current text below against the official source.
(1) Within sixty days from the date of passing by the Appellate and Revisional Board of any order under section 87 affecting any liability of any dealer to pay tax, penalty or interest under this Act, such dealer, by application in writing accompanied by a fee of one hundred rupees, or the Commissioner, by application in writing, may require the Appellate and Revisional Board to refer to the Tribunal any question of law arising out of such order. Review of an order. Appeal, review or revision in certain cases. Reasonable opportunity to be given to the person likely to be adversely affected. Power of taking evidence on oath.