Section 12(2) in The Maharashtra State Tax on Professions, Trades, Callings and Employments Act, 1975
(2)[The Tribunal constituted under section 11 of the Maharashtra Value Added Tax Act, 2002] [The words were substituted by Maharashtra 32 of 2006 (w.e.f. 1-4-2005).] shall be the Tribunal for the purposes of hearing appeals and revision applications and discharging other functions of the Tribunal under this Act, and accordingly, the provisions of section 21 of that Act (including any regulations made thereunder with such modifications, if any, therein as circumstances may require) and other provisions relating to the Tribunal under that Act shall also apply to and in relation to such Tribunal for the purposes of this Act.
