Section 13B(3) in Rajasthan Entertainments and Advertisements Tax Act, 1957
(3)The Commissioner or any officer authorized by him, in this behalf, if objects to any order referred to in sub-section (1), may direct the concerned prescribed authority to file an appeal to the Tax Board and such authority shall file such appeal under his signature within one hundred and eighty days of te date on which the order sought to be appealed against is communicated in writing to the Commissioner.
