Section 26(1) in The Maharashtra Value Added Tax Act, 2002
(1)[An appeal, from every order, not being an order mentioned in subsection (2) of this section and sub-section (2) of section 85] [These words were substituted for the words 'An appeal, from every original order, not being an order mentioned in sub-section (2) of section 85' by Maharashtra 25 of 2007, Section 13, (w.e.f. 1-4-2005).] passed under this Act or rules or notifications, shall, lie if the order is made, -(a)by a Sales Tax Officer or an Assistant Commissioner, or any other officer sub-ordinate thereto, to the Deputy Commissioner;(b)by a Deputy Commissioner or Senior Deputy Commissioner, to the Joint Commissioner;(c)by a Joint Commissioner, Additional Commissioner or the Commissioner, to the Tribunal.
