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TMI Blog1991 (1) TMI 412X X X X Extracts X X X X X X X X Extracts X X X X ..... red an appeal before the Appellate Assistant Commissioner as provided under the Tamil Nadu General Sales Tax Act, 1959 on December 18, 1986. Taking notice of an amendment which came into effect from December 17, 1986, a day before the filing of the appeal, the Appellate Assistant Commissioner held that the appeal was barred by limitation. The Tribunal, however, has held that the appeal was not barred by limitation and that the Appellate Assistant Commissioner had committed an error of law in rejecting the appeal on the ground of limitation. It has accordingly set aside the Appellate Assistant Commissioner's order and remanded the case back to him with a direction to condone the delay and take the appeal in file and dispose of it in accordan ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of an appeal, the Appellate Assistant Commissioner may, after giving the appellant a reasonable opportunity of being heard, and for the sufficient reasons to be recorded in writing, (a) in the case of an order of assessment- (i) confirm, reduce, enhance or annul the assessment or the penalty or both; (ii) set aside the assessment and direct the assessing authority to make a fresh assessment after such further inquiry as may be directed; or (iii) pass such other orders as he may think fit; or (b) in the case of any other order, confirm, cancel, or vary such order: Provided that at the hearing of any appeal against an order of the assessing authority, the assessing authority shall have the right to be heard either in person or by a repr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he appeal, the amendment came into effect. The right of appeal is not merely a matter of procedure. It is a matter of substantive right. This right of appeal from the decision of an inferior Tribunal to a superior Tribunal becomes vested in a party when proceedings are first initiated, and before a decision is taken by the inferior court. The assessee's right to appeal also carried with it right to seek condonation of delay, if any, in filing the appeal under the unamended proviso aforequoted and on a sufficient cause shown by him, it was open to the Tribunal to condone the delay. The power of the Appellate Assistant Commissioner to condone the delay was not limited to any period whether fifteen days or thirty days as found in the first ame ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ny fine or penalty incurred or any proceedings begun before the commencement of the repealing Act; or .................... (d) affect any right, privilege, obligation or liability acquired, accrued or incurred under any enactment so repealed;" 5.. The old law must therefore, for the purpose of the appeal by the assessee be deemed to continue and the same cannot be subjected to the amendment. 6.. We are supported in our view by a judgment of the Supreme Court in Hoosein Kasam Dada v. State of Madhya Pradesh [1953] 4 STC 114. Dealing with a case of an appeal by the assessee under the Central Provinces and Berar Sales Tax Act, 1947, the Supreme Court had the occasion to deal with an amendment which placed a substantial restriction on the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... existence of the old law for the purpose of supporting the pre-existing right and really amounts to begging the question. The new proviso is wholly inapplicable in such a situation and the jurisdiction of the authority has to be exercised under the old law which so continues to exist." 7.. Since we are of the opinion that the law as it stood prior to the amendment by Act 76 of 1986 continued to govern the case of the assessee/ respondent, we have no hesitation in upholding the order of the Tribunal. The Tribunal has rightly remanded the case back to the learned Appellate Assistant Commissioner with a direction to condone the delay and take the appeal in file and dispose of the same in accordance with law. There is no merit in this revision ..... X X X X Extracts X X X X X X X X Extracts X X X X
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