124. Revision by the High Court Division.—

(1) Any person or any VAT officer not below the rank of a Commissioner or a Director- General, aggrieved by an order of the Board or of the Appellate Tribunal, may prefer a revision petition before the High Court Division of the Supreme Court on questions of law of such order.

(2) Notwithstanding anything contained in any other law for the time being in force, the provisions of the Code of Civil Procedure shall, as far as possible, apply to the matters of such revision.

(3) In relation to submission of a revision application before the High Court Division under sub-section (1), the provisions of Section 5 of the Limitation Act, 1908, shall apply.

(4) In relation to submission of a revision application before the High Court Division, under sub-section (1), by a person other than an officer of VAT, such person shall, at the time of filing such revision application, pay 10 (ten) percent of the payable tax or of the monetary penalty specified in the impugned order.