Section 8B(6) in The Karnataka Entertainments Tax Act, 1958
(6)Appeal petitions pending before the Commercial Tax Officers or the Deputy Commissioner on the date of commencement of the Karnataka Entertainments Tax (Second Amendment) Act, 1983 shall be transferred to the [Deputy Commissioner] [Substituted by Act 5 of 1993 w.e.f. 9.11.1992] of the jurisdiction concerned who shall dispose of such appeals in the same manner as if they were preferred under the provisions of this section.
