Section 97 in The Maharashtra Value Added Tax Act, 2002
97. Construction of References in any repealed law to officers, authorities etc.
- Any reference in any provision of any law now repealed by this Act to an officer, authority or Tribunal shall for the purpose of carrying into effect the provisions contained in section 96 be construed as reference to the Corresponding Officer, authority or Tribunal appointed or constituted by or under this Act; and if any question arises as to who such Corresponding Officer, authority or Tribunal is, then the matter shall be referred to the State Government and the decision of the State Government thereon shall be final.
