Chapter II TAXING AUTHORITIES AND TRIBUNAL

1. (1) For carrying out the purposes of this Act, the State Government may appoint—
   • (a) a person to be the Collector of Motor Spirit Sales Tax for the whole of the [State of Maharashtra] ;
   • (b) one or more persons to be Additional Collectors of Motor Spirit Sales Tax ;
   • (c) such other persons to assist the Collector as the State Government thinks fit.
2. (2) A person appointed under clause
   • (b) or clause (

The Tribunal constituted under section 21 of the Bombay Sales Tax Act, Bom. 1959, shall also be the Tribunal for the purposes of hearing appeals and revision of 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.