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1999 (3) TMI 378 - CEGAT, MUMBAIExtract: ....... It is no doubt true that procedural law is, retrospective, but such retrospectivity cannot be applied to revive an extinguished right. The subsequent amendment to section 130 therefore did not revive the earlier right. The Collector s application therefore was clearly barred by limitation. 4. The appeal is allowed and the impugned order set aside.
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