Section 14(2) in The Maharashtra State Tax on Professions, Trades, Callings and Employments Act, 1975
(2)Any order passed by [the Joint Commissioner] [These words were substituted by Maharashtra 32 of 2006, (w.e.f. 20-6-2006).] under sub-section (1) or by the Commissioner under sub-section (4) of this section, [or any order made by the Commissioner under section 12A may, on an application being made to the Tribunal against such order, be revised by the Tribunal] [These words were substituted for the original by Maharashtra 21 of 1976, Section 9, (w.e.f. 1-11-1976).].
