Content Provider | Supreme Court of India |
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e-ISSN | 30484839 |
Language | English |
Access Restriction | NDLI |
Subject Keyword | Income Tax Act. 1961 - s.260A (2)(b) - Kera/a Court Fees and Suits Valuation Act. 1959 - s.52A Sch. II - Relevant date for payment of court fees for appeals flied against the orders passed C by Income Tax Appellate Tribunal (!TAT) |
Content Type | Text |
Resource Type | Law Judgement |
Jurisdiction | India |
Case Type | Appeal |
Court | Supreme Court of India |
Disposal Nature | Appeal Allowed |
Headnote | Income Tax Act. 1961 - s.260A (2)(b) - Kerala Court Fees and Suits Valuation Act. 1959 - s.52A, Sch. II - Relevant date for payment of court fees for appeals flied against the orders passed C by Income Tax Appellate Tribunal (!TAT) or Wealth Tax Appellate Tribunal - Determination of - s.260A was inserted in the IT Act w.efOct. 01, 1998 providing.for appeals against the orders passed by !TAT - Sub-sec.2(b) thereof. prescribing fixed court fees of Rs.20001- on such appeals was omitted in I 999 - Law of court fee in the State of Kerala governed by the 1959 Act was amended by D Amendment Act of 2003 which was passed on March 06, 2003 and s.52A was inserted therein -Date.from which s.52A became effective - Held: Right of appeal gets vested in the litigants at the commencement of the !is therefore, such a vested right cannot be taken away/impaired or made more stringent or onerous by any E subsequent legislation unless the subsequent legislation said so either expressly or by necessary internment - The amendment in question in the 1959 Act, i.e. s.52A, was made effective from March 06, 2003 and was not made retrospective - Order of High Court is set aside. Practice and Procedure -Appeal - Right of- Held: Right of appeal is not a matter of procedure hut a substantive right - This right gets vested in the litigants at the commencement of the lis, therefore, an intention to interfere with or impair or imperil such a vested right cannot he presumed. |
Judge | Hon'ble Mr. Justice Arjan Kumar Sikri |
Neutral Citation | 2017 INSC 733 |
Petitioner | K. Raveendranathan Nair & Anr. |
Respondent | Commissioner Of Income Tax & Others |
SCR | [2017] 11 S.C.R. 389 |
Judgement Date | 2017-08-10 |
Case Number | 3131 |
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