Section 5 in The Maharashtra Tax on Entry of Motor Vehicles into Local Areas Act, 1987
5. [ Assessing, appellate and revising authorities. - (1) The officer appointed by the State Government to be the Commissioner of Sales Tax may, from time to time, by notification in the Official Gazette, appoint such officers to be the assessing officers, revising officers and appellate officers for the purposes of this Act and may assign to them jurisdiction over the whole of the State or such local area or areas as may be specified in the notification.
(2)No order passed by any of the aforesaid officers before the commencement of the Maharashtra Tax Laws (Levy, Amendment and Validation) Act, shall be deemed to be illegal or void or ever to have become illegal or void by reason only of the fact that the said notification was issued after the passing of the said order.] [Section 5 was substituted and shall be deemed always to have been substituted by Maharashtra 32 of 2006, Section 30.]
