Section 14(3) in The Gujarat Panchayats, Municipalities, Municipal Corporations and State Tax on Professions, Trades, Callings and Employments Act, 1976
(3)Any order passed by the [Additional Commissioner] [Substituted by Gujarat Act. No 10 of 2008 Section 9 for 'the joint commissioner' w.e.f. 1-4-08] under sub-section (1) or by the Commissioner under sub-section (2) may be revised by the Tribunal.
