Section 38 in The Bihar Entertainments Tax Rules, 1984
38. Disposal of appellate and revisional proceedings relating to periods before the commencement of these rules.
- Any appeal or proceeding relating thereon, or any revision pending before the Deputy Commissioner or any revision against an appellate order passed by the Deputy Commissioner pending before the Joint Commissioner under the Act and these rules shall not, after the commencement of these rules, be continued and disposed of by the said authority and shall be deemed to have been transferred to the Joint Commissioner or Deputy Commissioner specially authorised in this behalf, or the Commissioner or the Tribunal as the case may be, and shall be initiated or disposed of, or continued and disposed of by the said authority as provided in rule 35 or rule 37.
