Section 13C(2) in Rajasthan Entertainments and Advertisements Tax Act, 1957
(2)The Commissioner may; if he feels aggrieved by any order made by the Tax Board, direct the concerned prescribed authority to apply to the Tribunal for revision of such order on the ground that the case involves a question of law, and such authority shall make the application to the Tribunal within one hundred and eighty days of the date on which the order sought to be revised is communicated in writing to the Commissioner.
