Section 92(1) in West Bengal Value Added Tax Act, 2003
(1)Within sixty days from the date of passing by the Appellate and Revisional Board of any order under section 87 affecting any liability of any casual dealer or any dealer to pay tax, penalty of interest under this Act, such casual dealer or dealer, by application in writing accompanied by a fee of one hundred rupees, or the Commissioner, by application in writing, may require the Appellate and Revisional Board to refer to the Tribunal any question of law arising out of such order.
