(b)[ [to the Divisional Bench of the Rajasthan Tax Board constituted under Section 88 of the Rajasthan Value Added Tax Act, 2003 (Act No. 4 of 2003),] [Substituted by published in Rajasthan Gazette, Part 4-A, dated 26.5.2001.] from any order passed by the Excise Commissioner under this Act otherwise than on appeal] [Substituted by Rajasthan Act No. 15 of 2011, dated 11.4.2011.] [:] [Substituted and added by Rajasthan Act No. 14 of 1989.]