Section 262

Tax1959309 of 312 sections available

Statutory text

(1) Save as otherwise expressly provided in this Code, all cases pending before the State Government or any Revenue Court in any region immediately before the coming into force of this Code, whether in appeal, revision, review or otherwise shall be decided in accordance with the provisions of the appropriate law, which would have been applicable to them had this Code not been passed. (2) Any case pending in Civil Court at the coming into force of this Code, which would under this Code be exclusively triable by a Revenue Court, shall be disposed of by such Civil Court according to the law in force prior to the commencement of this Code. (3) All proceedings under any of the laws described in Schedule III pending before the State Government immediately before the commencement of this Code shall, on such commencement, stand transferred to the Board and shall thereupon be disposed of by the Board as if they were proceedings entertained by the Board under this Code. Explanation.-For the purpose of this sub-section "State Government" shall include the Governor, Council of Ministers or a Minister.

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