Section 347A(1) in The Delhi Municipal Corporation Act, 1957
(1)The Central [Government] [Substituted by Delhi Act 12 of 2011, section 2(b), "Central Government" (w.e.f. 13-1-2012)] shall, by notification in the Official Gazette, constitute one or more Appellate Tribunals with headquarters at Delhi, for deciding appeals preferred under section 343 or section 347B.