Section 5(1) in The Karnataka Appellate Tribunal Act, 1976
(1)The Tribunal shall have all the powers which the Karnataka Sales Tax Appellate Tribunal, the Karnataka Co-operative Appellate Tribunal and the Karnataka Revenue Appellate Tribunal had immediately before the commencement of this Act under the Karnataka Sales Tax Act, 1957, the Karnataka Cooperative Societies Act, 1959 and the Karnataka Land Revenue Act, 1964 or under any other law. Any reference in any law to the said Tribunals shall be construed as a reference to the Tribunal constituted under this Act.
