Section 5(2) in The U.P. Tax on Luxuries Act, 1995
(2)The "assessing authority" the "appellate authority" and the "Tribunal" and the "revising authority" under the Uttar Pradesh Trade Tax Act, 1948 (U.P. Act No. 15 of 1948) shall respectively be the "assessing authority" the "appellate authority" the "Tribunal" and the "revising authority" for the purposes of this Act.
