Section 9A(2) in The Maharashtra Tax on Entry of Motor Vehicles into Local Areas Act, 1987
(2)The provisions of sub-section (1) shall apply to the rectification of a mistake by an Appellate Tribunal or an Appellate Authority [under section 5] [Section 9A was inserted by Maharashtra 9 of 1997, Section 47.] as they apply to the rectification of a mistake by the Assessing Authority.]
