Transitory transfer provisions can carry amended appellate rights forward, including a State's right to file cross objections.

A transitory provision transferring pending revisions to the Tribunal under the amended sales tax scheme allowed the amended appellate procedure to apply to those matters. The amended Section 23(3) expressly gave the State Government a right to file a memorandum of cross objection on receipt of notice of appeal, and that procedural right was not excluded by the transfer provision. The amendment operated prospectively on matters transferred by law, rather than as impermissible retrospectivity. The State Government's cross objection was therefore maintainable in law.

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Issues: Whether the State Government could maintain a cross objection before the Sales Tax Tribunal in respect of a revision that had been pending before the Collector and was transferred to the Tribunal under the Orissa Sales Tax (Amendment) Act, 1957.

Analysis: The transitory provision in Section 11(1)(ii) of Orissa Act XX of 1957 directed pending revisions to stand transferred to the Tribunal for disposal in accordance with the amended Section 23(3) of the Orissa Sales Tax Act, 1947. Clause (b) of the amended provision expressly conferred on the State Government a right to file a memorandum of cross objection on receipt of notice of appeal. The Court held that this right was not excluded by the transfer provision and that the amended appellate procedure could be applied to matters already pending and transferred by operation of law. The application of the provision was treated as prospective operation upon transferred matters, not as impermissible retrospectivity.

Conclusion: The State Government's cross objection was maintainable in law.

Ratio Decidendi: Where a transitory provision transfers pending revisions for disposal under an amended appellate scheme, an express procedural right contained in the amended scheme applies to the transferred matters unless the statute excludes it.

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