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State of Tripura - Section

Section 72 in Tripura Value Added Tax Act, 2004

72. Revision to High Cour.

(1)A dealer or a transporter who is dissatisfied with the decision of the Tribunal or Revisional Authority may, within sixty days after being notified of the decision, file a revision with the High Court; and the dealer or the transporter so appealing shall serve a copy of the notice of revision on the respondent to the proceeding.
(2)A revision to the High Court may be made on question of law or an erroneous decision or failure to decide a question of law that will be raised in the revision.
(3)The High Court may on application either by the petitioner or by the respondent review any order passed by it provided such application is made within one year from the date of receipt of the judgement.