TMI Blog1966 (11) TMI 76X X X X Extracts X X X X X X X X Extracts X X X X ..... decision, under section 39 of the 1963 Act, to the Appellate Tribunal, which by its order, exhibit P-3 dated the 5th February, 1965, overruled the preliminary objection, that the State Government had no right of appeal against the decision of the appellate authority. This petition is to quash exhibit P-3. 2.. Section 14 of the 1125 Act, which conferred the right of appeal on an assessee against his assessment, provided by subsection (4) thereof, that "every order passed in appeal under this section shall, subject to the provisions of sections 15 to 15C be final." Section 15A, which is pertinent, provided by sub-section (1), that "any assessee objecting to an order relating to assessment passed(i) by the Appellate Authority under sectio ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... decision or at the date of the filing of the appeal" and that "this vested right of appeal can be taken away only by a subsequent enactment, if it so provides expressly or by necessary intendment and not otherwise", that the right of appeal of either party, throughout the career of the proceeding was determined, the moment the assessment proceedings commenced under the 1125 Act and is not enlarged or curtailed by the 1963 Act, except to the extent provided for expressly or by necessary implication. In other words, the contention was, that under the 1125 Act under which the assessment proceedings started, no right of appeal to the Appellate Tribunal accrued to the State Government, and that the appeal by the 1963 Act did not either expressly ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ation, appeal, revision or other proceeding under this Act if it had been in force on the date on which such application, appeal, revision or other proceeding was made or preferred." 4.. It was argued for the petitioner, that the effect of subsection (2) of section 61 is only to specify the officer who may dispose of a proceeding instituted under the 1125 Act, and pending at the commencement of the 1963 Act and nothing more. As for subsection (1), it was argued, that the State Government having had no right of appeal to the Appellate Tribunal under the 1125 Act, there had accrued to the petitioner from the commencement, a vested right to maintain the decision of the appellate authority whenever it is rendered, free or immune from attack o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... llant's right as a party to the proceedings to claim the benefit of the finality of the appellate order so far as the present proceedings are concerned." The Court held: "Unfortunately for the appellant this point is concluded by the decision of this Court in the case of Indira Sohanlal v. Custodian of Evacuee Property, Delhi(2)." After dealing with that case, the Court concluded: "Having regard to this decision it Is impossible to accede to Mr. Bindra's argument that the finality of the appellate decision could be invoked by the appellant before the said appellate decision was actually recorded. If no finality could be claimed at an earlier stage It is clear that at the time when the appellate authority decided the matter the amend ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ction taken......in the exercise of any power conferred by or under the said Act, shall be deemed to have been done or taken in the exercise of the powers conferred by or under this Act", as if the 1963 Act had been in force on the date on which such thing was done or action was taken. If the preferring of the appeal is equivalent to "anything done" in the exercise of the power conferred by the Act, it would have to be deemed that, when the appeal was preferred, the 1963 Act had been in force. For the application of section 61(1), the question arises whether the words "anything done or any action taken......in the exercise of any power conferred by or under the said Act" occurring in it, are comprehensive to include the preferring of the ap ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... plies has to be treated as arising, and to be dealt with, under the new law except in so far as certain consequences have already ensued or acts have been completed prior to the appeal, to which it is the old law that will apply. In this view of section 58, the application of the appellant for confirmation pending on the date when Central Act 31 of 1950 came into force had to be dealt with and disposed of under this Act and the order of confirmation passed in 1952 would clearly be subject to the revisional power of the Custodian General under section 27 of the said Act." Applying this reasoning to the relevant words of section 61(1), it has to be held, that the petitioner's appeal against the assessment must be deemed to have been preferred ..... X X X X Extracts X X X X X X X X Extracts X X X X
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