Section 49(6) in The Chhattisgarh Value Added Tax Act, 2005
(6)Where the Commissioner considers that any order passed under sub-section (1) by his predecessor or any Additional Commissioner of Sales Tax in so far as it is prejudicial to the interests of revenue, he may file an appeal against such order before [Tribunal] [Substituted by C.G. Act No. 2 of 2006.] within two years from the date of such order. The provisions of Section 48 shall mutatis mutandis apply to the appeals filed under this sub-section.
