Section 64(5) in The Himachal Pradesh Value Added Tax Act, 2005
(5)Notwithstanding anything contained in sub-section (1), any appeal, revision or other proceeding arising under the aforesaid Act but preferred or initiated after the commencement of this Act, shall be heard and decided by the Authority competent to entertain any appeal, revision or any other proceeding in accordance with the provisions of this Act.
