Section 79(2) in The Bihar Value Added Tax Act, 2005
(2)The Commissioner or a dealer aggrieved by any order passed by the Tribunal,-(i)under the Bihar Finance Act, 1981 (Bihar Act 5 of 1981), as it stood before its repeal by section 94, on or after the date of commencement of this Act; or(ii)under this Act,may file an appeal to the High Court, and such appeal under this section shall be filed within ninety days from the date of the communication to the dealer or the Commissioner on any question of law arising out of such order.
