Section 21B(1) in Punjab General Sales Tax Act, 1948
(1)Any appeal or application under sub-section (1) of section 22 pending immediately before the commencement of the Punjab General Sales Tax (Amendment and Validation) Act, 1967, before the Financial Commissioner shall stand transferred to the Tribunal constituted under section 3-A.(1-A) Any case under sub-section (3) of section 21, as it existed immediately before 22nd of June, 1967, pending with the Financial Commissioner immediately before the aforesaid date, shall stand transferred to the Tribunal constituted under section 3-A and shall be disposed of by it as if it were an appeal made to the Tribunal under and in accordance with the provisions of section 20.
