45. Time limit to file revision petition to the High Court

45.     Time limit to file revision petition to the High Court.

          Within ninety days from the date on which the order of the Sales Tax Appellate Tribunal, under Section 33 was communicated to him, the dealer or the State Representative may prefer a petition to the High Court, under Section 34 against the order on the ground that the Appellate Tribunal has decided erroneously or has failed to decide, any question of law.