section 39
Revision to the High Court
The Rajasthan Value Added Tax Act, 2025Tax202551 sections
Statutory text
Revision to the High Court.-
- (1) Any dealer aggrieved by an order passed by the Board under sub-section
- (9) of section 38 or sub-section
- (1) of section 24 may, within ninety days from the date of service of such order, apply to the High Court in the prescribed form accompanied by the prescribed fee, for revision of such order on the ground that it involves a question of law.
- (2) The Commissioner may, if he feels aggrieved by any order passed by the the Board under sub-section
- (5) of section 38 or sub-section
- (1) of section 24, direct any officer to apply to the High Court for revision of such order on the ground that it involves a question of law; and such officer shall make the application to the High Court within one hundred and eighty days of the date on which the order sought to be revised is communicated in writing to the Commissioner.
- (3) The application for revision under sub-section
- (1) or sub-section
- (2) shall state the question of law involved in the order sought to be revised, and the High Court may formulate the question of law in any form or allow any other question of law to be raised.
- (4) The High Court shall after hearing the parties to the revision, decide the question of law stated to it or formulated by it, and shall thereupon pass such order as is necessary to dispose of the case.
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