Section 26(7) in The Maharashtra Value Added Tax Act, 2002
(7)Every appellate authority including the Tribunal, in so far as it may, shall decide the appeals pending before it, [by such priorities as may be prescribed] [These words were substituted by Maharashtra 14 of 2005 (w.e.f. 1-4-2005), Section 19.]:Provided that, if a person has attained the age of seventy-five years or more and such person is the proprietor of the business, a partner in a firm or a director having substantial interest in company being a body corporate, then on an application in the prescribed form made by him in this regard, any appeal made by the proprietary concern, partnership firm or the company shall be decided on priority to the exclusion of all other appeals.
