Section 13(4A) in Karnataka Tax on Entry of Goods Act, 1979
(4A)[ Notwithstanding anything contained in sub-section (1), the appeals filed before the Deputy Commissioner of Commercial Taxes on or before the date of commencement of Karnataka Taxation Laws (Amendment) Act, 2000 and pending on such date shall be deemed to have been filed before the Joint Commissioner and such appeals shall be disposed off by him in accordance with this section.] [Inserted by Act 5 of 2000 w.e.f. 1.4.2000]
