Section 2(1)(b) in The Maharashtra Tax on Entry of Motor Vehicles into Local Areas Act, 1987
(b)"Appellate Authority" means an Appellate Authority appointed [under section 5] [These words and figures substituted for the words and figure 'under section 6' by Maharashtra 8 of 2012, Section 12(1), (w.e.f. 1-5-2012).];