| Rule 39 |
| 2[Within 120 days] from
the date on which the order of the Sales Tax Appellate Tribunal, under
Section 21 was communicated to the dealer he or the State Representative
may prefer a petition to the High Court, 1(
Under Section 22) against the order on the ground that the Appellate
Tribunal has decided erroneously or has failed to decide, any question
of law. 1. Ins. by G.O.Ms.No.2201, Rev.dt.23.10.1959 2. Subs. for the words "within 90 days" by G.O.Ms.No.504 Rev(CT-II) dt.13.6.1997. |