Section 11
Cases Decided Prior To The Issuance Of The Revenue Tribunal ordinance, 2030
11. Cases decided prior to the issuance of the Revenue Tribunal Ordinance, 2030: Until the previous day of the commencement of the Revenue Tribunal Ordinance, 2030, and in accordance with the then prevailing Nepal law:
(a) if a judgment or final order has been so made by the Zonal Commissioner, Chief District Officer, tax officers or prescribed authorities that appeal against such a judgment or order may be made to the income tax court, appeal shall lie to the Regional Court within the time-limit set forth in the prevailing Nepal law;
(b) if a judgment or final order has been so made by chief of customs office, excise duty officers, tax officers or prescribed authorities that appeal against such a judgment or order can be made to the income
tax court, Zonal Commissioner, Chief District Officer or Zonal Court but appeal thereon is to be made to the tribunal pursuant to this Act, appeal shall lie to the tribunal within the time-limit set forth in the prevailing Nepal law.
(a) if a judgment or final order has been so made by the Zonal Commissioner, Chief District Officer, tax officers or prescribed authorities that appeal against such a judgment or order may be made to the income tax court, appeal shall lie to the Regional Court within the time-limit set forth in the prevailing Nepal law;
(b) if a judgment or final order has been so made by chief of customs office, excise duty officers, tax officers or prescribed authorities that appeal against such a judgment or order can be made to the income
tax court, Zonal Commissioner, Chief District Officer or Zonal Court but appeal thereon is to be made to the tribunal pursuant to this Act, appeal shall lie to the tribunal within the time-limit set forth in the prevailing Nepal law.