Section 21B(2) in Punjab General Sales Tax Act, 1948
(2)Any application for revision pending immediately before the commencement of the Punjab General Sales Tax (Amendment and Validation) Act, 1967, before the Financial Commissioner, the Commissioner or an Officer on whom the powers of the Commissioner are conferred shall stand transferred to the Tribunal and shall be disposed of by it as if it were an appeal made to the Tribunal under and in accordance with the provisions of section 20.
