Section 23. Transition from existing tribunal, Board of Revenue or other authority to the

The Tribunal to be constituted under section 3 of this Act may be constituted at
any time after the passing of this Act and before its commencement; but the Tribunal
so constituted shall not begin to function (except as to the framing of regulations and
as to other matters referred to in section 22 of the Bombay General Clauses Act,
1904) till the commencement of this Act; and on such commencement, any other
tribunal, Board of Revenue or corresponding body, shall be deemed to be dissolved
and the members thereof shall be deemed to have vacated their office.