Section 2(2a) in The Bengal Agricultural Income-Tax Act, 1944
(2a)[ "Appellate Tribunal" means the West Bengal Commercial Taxes Appellate and Revisional Board constituted under section 6 of the West Bengal Sales Tax Act, 1994] [Clause (2a) which was inserted by W.B. Act 8 of 1990 was substituted by W.B. Act 11 of 1995.];
