Section 86(2) in The Rajasthan Sales Tax Act, 1994
(2)The Commissioner may, if he feels aggrieved by any order passed by the Tax Board under sub-section (11) of Section 85, [or under sub-section (1) of section 37] [Inserted by Rajasthan Act No. 8 of 1998, w.e.f. 31-7-1998.] direct any officer or Incharge of a check-post to apply to the High Court for revision of such order on the ground that it involves a question of law; and such officer or Incharge of a check-post shall make the application to the High Court within one hundred and eighty days of the date on which the order sought to be revised is communicated in writing to the Commissioner.
