Section 3. In section 11AB, in Explanations 1 and 2, after the words "Appellate Tribunal", the words ", National Tax Tribunal" shall be inserted

3. In section 11AB, in Explanations 1 and 2, after the words "Appellate Tribunal", the words ", National Tax Tribunal" shall be inserted. 3. In section 27A, — (i) in sub-section (1), after the words and figures "file on or after the 1st day of October, 1998", the words "but before the date of establishment of the National Tax Tribunal" shall be inserted; (ii) in sub-section (2), after the words "An appeal shall lie to the High Court", the words "before the date of establishment of the National Tax Tribunal" shall be inserted. 3. In section 27A, in the Explanation , after the words "Appellate Tribunal", the words ", National Tax Tribunal" shall be inserted.