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TMI Blog2007 (12) TMI 433X X X X Extracts X X X X X X X X Extracts X X X X ..... the present case has attracted tax at 10 per cent in total in spite of eight per cent otherwise imposable in case the contention of the State Government is accepted? 4.. Whether the order passed by learned Sales Tax Tribunal is perverse and is against the facts borne out of the record? 5.. Whether the order passed by learned Sales Tax Tribunal adheres to the principles of natural justice? 6.. Whether the learned Tribunal was justified in not dealing with all the contentions raised by the appellant during the course of hearing and not disposing of all of them?" Briefly, the facts are that the three vehicles bearing No. PB-11C-9351, PB-10D-9914 and HR-29B-4825 carrying iron and steel were intercepted by the Excise and Taxation Officer, Dera Bassi near Zirakpur and the documents relating to the goods were checked. On checking, the documents relating to the goods were not found proper and genuine. Accordingly, a show cause notice was issued to the appellant. The Assistant Excise and Taxation Commissioner, Patiala imposed a penalty of Rs. 4,50,000 under section 14B(7) of the Act vide order dated May 6, 2004. Against the said order, the appellant filed an appeal before the De ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ery order passed in appeal or revision by the Tribunal, if the High Court is satisfied that the case involves a substantial question of law. (2) The Commissioner or a person aggrieved by any order passed by the Tribunal, may file an appeal to the High Court and such appeal shall be,- (a) filed within a period of sixty days from the date on which the order appealed against is received by the aggrieved person or the Commissioner; and (b) in the form of a memorandum of appeal, precisely stating therein the substantial question of law involved. (3) Where the High Court is satisfied that a substantial question of law is involved in any case, it shall formulate that question. (4) The appeal or revision shall be heard only on the question so formulated, and the respondents shall, at the hearing of the appeal or revision, be allowed to argue that the case does not involve such question: Provided that nothing in this section shall be deemed to take away or abridge the power of the High Court to hear, for reasons to be recorded, the appeal or revision on any other substantial question of law, not formulated by it, if it is satisfied that the case involves such question. (5) The High C ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... remain in force subject to the exceptions, restrictions and conditions, as may be notified by the State Government from time to time; (b) all Rules made and notification issued under the provisions of the repealed Act and/or Rules made thereunder and in force on the date of the commencement of this Act, shall remain in force, unless such Rules and notifications are superseded in express terms or by necessary implication by the provisions of this Act or the Rules made and notifications issued thereunder; (c) any reference to any section of the repealed Act in any rule or notification, shall be deemed to refer to the relevant corresponding section of this Act, until necessary amendments are made in such rule or notification; (d) the limitations provided in this Act, shall apply prospectively, and all events occurred and all issues, which arose prior to the date of commencement of this Act, shall be governed by the limitations provided or the provisions contained in the repealed Act; (e) anything done or any action taken under the Act so repealed (including any notification, order, notice issued, application made, or permission granted), which is not inconsistent with the provisio ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... idering the effect of a repeal of an enactment on the scope and nature of right of appeal had formulated the following five propositions: "(i) That the legal pursuit of a remedy, suit, appeal and second appeal are really but steps in a series of proceedings all connected by an intrinsic unity and are to be regarded as one legal proceeding. (ii) The right of appeal is not a mere matter of procedure but is a substantive right. (iii) The institution of the suit carries with it the implication that all rights of appeal then in force are preserved to the parties thereto till the rest of the career of the suit. (iv) The right of appeal is a vested right and such a right to enter the superior court accrues to the litigant and exists as on and from the date the lis commences and although it may be actually exercised when the adverse judgment is pronounced such right is to be governed by the law prevailing at the date of the institution of the suit or proceeding and not by the law that prevails at the date of its decision or at the date of the filing of the appeal. (v) This vested right of appeal can be taken away only by a subsequent enactment, if it so provides expressly or by necess ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... that section 92 of the 2005 Act repealed the remedy of filing the reference which was available under the 1948 Act and instead conferred right of filing the appeal or revision on a party by operation of section 68 of the said Act on a substantial question of law, to the High Court. All those appeals which are decided by the Tribunal after coming into force of the 2005 Act would, thus, be governed by the provisions of section 68 of the said Act and in all such cases the appeal or revision would lie to the High Court on a substantial question of law. Once it is held that the appeal filed by the assessee is maintainable, the preliminary objection raised by the learned State counsel is, thus, rejected. In all fairness to the learned State counsel, we make reference to the judgments relied upon by him. The issue before the apex court in Ramesh Singh's case AIR 1996 SC 1560 was whether a right of appeal accrues to a claimant under the Motor Vehicles Act, 1939 (old Act) on the institution of a claim application in the Motor Accident Claims Tribunal notwithstanding its repeal by the Motor Vehicles Act, 1988 (new Act). In this case, the accident had taken place on May 27, 1988, ..... X X X X Extracts X X X X X X X X Extracts X X X X
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