Saving provision preserves vested appellate rights and prevents enhancement of turnover under the earlier sales tax regime.

An assessee's appeal against an assessment under the earlier sales tax regime was governed by a saving provision in Madras Act 10 of 1963. The vested right of appeal and further appeal was preserved, and the words allowing the remedy to be continued and enforced as if the new Act had not been passed required the appellate process to be worked out under the old law. On that basis, the Appellate Assistant Commissioner could not invoke a power of enhancement unavailable under the earlier Act in an appeal filed by the assessee, and the enhancement of turnover was therefore held without jurisdiction.

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Issues: Whether, in an appeal filed by the assessee against an assessment made for a period governed by the earlier sales tax regime, the Appellate Assistant Commissioner could enhance the turnover after the commencement of the Madras General Sales Tax Act, 1959, in view of the saving provision introduced by Madras Act 10 of 1963.

Analysis: The right of appeal and further appeal available to the assessee under the earlier Act was treated as a vested right preserved by the amending provision. The saving language, particularly the words that the remedy may be continued and enforced as if the new Act had not been passed, was held to mean that the appellate remedy had to be worked out under the earlier legal regime. On that footing, the appellate authority could not exercise a power of enhancement which was not available under the old Act in an appeal by the assessee.

Conclusion: The Appellate Assistant Commissioner had no jurisdiction to enhance the turnover, and the assessee's challenge to the enhancement failed.

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