Section 13(1) in The Maharashtra State Tax on Professions, Trades, Callings and Employments Act, 1975
(1)Subject to rules as may be made by the State Government, any person or employer aggrieved by any order made under sections 5, 6, 7, 9, 10, 15 or 16 may appeal against such order to, -(a)[the Deputy Commissioner] [These words were substituted by Maharashtra 32 of 2006 (w.e.f. 20-6-2006).], if the order is passed by any prescribed authority or officer subordinate to him;(b)[the Joint Commissioner] [These words were substituted by Maharashtra 32 of 2006 (w.e.f. 20-6-2006).], if the order is passed by the Assistant Commissioner; and(c)the Tribunal, if the order is passed by any officer not below the rank of [Joint Commissioner] [These words were substituted by Maharashtra 32 of 2006 (w.e.f. 20-6-2006).].
