Section 5 in The Karnataka Appellate Tribunal Act, 1976
5. Powers of the Tribunal.-
(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.(2)The State Government may, by notification, confer upon or entrust to the Tribunal any appellate or revisional powers or functions assigned to the Government or other authority or officer by or under any law for the time being in force and the Tribunal shall be competent to exercise the powers or discharge the functions so conferred or entrusted.
