Section 13(1) in Maharashtra Settlement of Arrears of Tax, Interest, Penalty or Late Fee Act, 2019
(1)An appeal against the order passed under section 12 shall lie to,-(a)the Deputy Commissioner of Sales Tax, if the order is passed by the authority sub-ordinate to him;(b)the concerned Joint Commissioner of Sales tax, if the order is passed by the Deputy Commissioner of Sales Tax, concerned.
