(1) Any dealer aggrieved by an order passed by the Tax Board under sub–section (10) of section 83 or under sub–section (1) of section 33, 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 Tax Board under sub–section (10) of section 83, or under sub–section (1) of section 33, direct any officer or Incharge of a check–post or barrier to apply to the High Court for revision of such order on the ground that it involves a question of law; and such officer or Incharge of a check–post or barrier 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.