10. Transfer of cases yet to be Disposed of:
(1) The cases and petitions filed in the income tax court but yet to be disposed of at the time of commencement of the Revenue Tribunal Ordinance, 2030 shall be transferred to the Regional Court. The cases and petitions which have been filed with the Zonal Commissioner or Chief District Officer or Zonal Court in accordance with the then prevailing Nepal law at the time of commencement of the Revenue Tribunal Ordinance, 2030 but which are to
be tried by this tribunal pursuant to this Act shall be transferred to the tribunal and the provisions of Section 8 shall apply to those cases and petitions