Section 22(2) in The Bengal Agricultural Income-Tax Act, 1944
(2)All appeals under section 36, [, all proceedings under section 32 or section 39] [Words and figures inserted by W.B. Act 11 of 1995.] and all applications for reference under section 63, including part heard ones pending before the 'Appellate Tribunal appointed by the State Government under this Act prior to the coming into force of [section 2 of the West Bengal Taxation laws (Second Amendment) Act, 1995,] [Words, figures and brackets substituted by W.B. Act 11 of 1995.] shall, on the commencement of [Section 2 of the West Bengal Taxation Laws Second Amendment) Act, 1995,] [Words, figures and brackets substituted by W.B. Act 11 of 1995.] stand,- transferred to the Appellate Tribunal referred to in clause (2a) of section 2 for hearing and disposal in accordance with the provisions of Ibis Act and the rules made thereunder.
