Section 3A(2) in The Chhattisgarh Value Added Tax Act, 2005
(2)fill the date specified in the notification under sub-section (1), the Board of Revenue, Chhattisgarh shall act as Tribunal for the purpose of this Act and on the date aforementioned all proceedings pending before the Board of Revenue, Chhattisgarh, acting as Tribunal shall stand transferred to the Tribunal constituted under sub-section (1).
