(1)An assessee who is dissatisfied with the decision of the Tribunal or Commissioner may, within sixty days after being notified of the decision, file a revision with the High Court; and the assessee 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 fact. A notice of the revision shall state the questions of law that will be raised in the revision.(3)The Commissioner shall also be made a party to the proceedings before the High Court where revision is filed by the dealer or other person.(4)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 thirty days from the date of the Judgement.(5)A revision or review application presented before the High Court under this section shall be heard by a bench consisting of not less than two Judges.
