Section 40(1) in The Maharashtra Agricultural Income Tax Act, 1962
(1)When any case has been referred to the High Court under section 39, it shall be heard by a Bench of not less than two judges of the High Court, and in respect of such case the provisions of section 98 of the Code of Civil Procedure, 1908, shall, so far as may be, apply, notwithstanding anything contained in the Letters Patent of the High Court or in any other law for the time being in force.
