Section 85(3) in The Rajasthan Sales Tax Act, 1994
(3)[Notwithstanding anything contained in sub-section (2), the Commissioner or a Deputy Commissioner (Administration)] [Substituted by Rajasthan Act No. 8 of 1998, w.e.f. 31-7-1998.] authorised specially or generally by the Commissioner may, if aggrieved by any order referred to in clauses (a), (b) and (c) of sub-section (1), direct any officer or Incharge of a check-post to file an appeal before the Tax Board and such officer or Incharge shall file such appeal under his signatures within one hundred and eighty days of the date on which the order sought to be appealed against is communicated in writing to the Commissioner or the Deputy Commissioner.
