Section 14(1) in The Maharashtra State Tax on Professions, Trades, Callings and Employments Act, 1975
(1)Any order passed in appeal under section 13 may, on an application being made in this behalf, be revised by -(a)[ the Joint Commissioner, if the order is passed by the Deputy Commissioner] [These words were substituted by Maharashtra 32 of 2006, (w.e.f. 20-6-2006)];(b)the Tribunal, if the order is passed by [the Joint Commissioner] [These words were substituted by Maharashtra 32 of 2006, (w.e.f. 20-6-2006)].
