Section 68(2) in The Punjab Value Added Tax Act, 2005
(2)The Commissioner or a person aggrieved by any order passed by the Tribunal, may file an appeal to the High Court and such appeal shall be -(a)filed within a period of sixty days from the date on which the order appealed against is received by the aggrieved person or the Commissioner;(b)in the form of a memorandum of appeal, precisely stating therein the substantial question of law involved.
