Section 14A(2) in The Maharashtra Motor Vehicles Tax Act, 1958
(2)No order shall be passed under this section which is likely to affect any person adversely unless such person is given reasonable opportunity of being heard by the State Government, the [Transport Commissioner] [[These words were substituted for 'Director of Transport' by Maharashtra 37 of 1972, Section 13(1).Section 13(2) of Maharashtra 37 of 1972 reads as under:'(2) Any reference by whatever form of words to the Director of Transport in any law for the time being in force, or in any instrument or document shall after the commencement of the Bombay Motor Vehicles Tax (Amendment) Act, 1972, be construed as a reference to the Transport Commissioner and in all suits and other legal proceedings before any Court, Tribunal or Authority pending on such commencement in which or to which the Director of Transport is a party, the Transport Commissioner shall be deemed to be substituted therefor.']] or; as the case may be, the officer designated.
