(1) Any person or authority under this Act, aggrieved by an order passed by the Tax Board, may, within ninety days from the date of service of such order, apply to the High Court for revision of such order on the ground that it involves a question of law.
(2) The application for revision under sub-section (1) 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.
(3) 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.
(4) Any person aggrieved by an order passed under sub - section (3) may apply for a review of the order to the High Court and the High Court may make such order thereon as it thinks fit.