81. Jurisdiction of Appellate or revisional authority.
- The jurisdiction of Appellate or Revisional authority shall be decided -(a)in the case of an appeal or revision filed by or against a registered dealer, with reference to the place where the principal place of business of the dealer is situated; and(b)in the case of appeal or revision filed by or against any other person, with reference to the officer passing the order against which such appeal or revision is filed.
