Section 12(2) in The Gujarat Panchayats, Municipalities, Municipal Corporations and State Tax on Professions, Trades, Callings and Employments Act, 1976
(2)The Tribunal constituted under [Section 19 of the Gujarat Value Added Tax Act, 2003 (Gujarat Act. No. 1 of 2005)] [These were substituted by Gujarat 23 of 2006 w.e.f. 1-10-2006.] shall be the Tribunal for the purposes of hearing appeals and revision applications and discharging other functions of the Tribunal under this Act, and accordingly the provisions of that Act relating to the Tribunal including section [19] [These figures substituted for the words '28' by Gujarat Act. No. 23 of 2006 w.e.f. 1-10-2006.], and the regulations (subject to such amendments as may be made therein in their application to the Tribunal for the purposes if this Act) made thereunder shall apply to or in relation to such Tribunal for the purposes of this Act;[Provided that the Tribunal may with the previous sanction of the State Government, make separate regulations for the purpose of regulating its procedure and the disposal of its business, under this Act and the regulations so made shall be published in the Official Gazette.] [This proviso was added by Gujarat 20 of 1978 5.7. w.e.f. 1-4-78]
