Saving provision preserved only one appeal under the repealed sales tax law; later second appeal right did not apply.

Turnover arising under the repealed Madhya Bharat Sales Tax Act, Samvat 2007 remained governed by the saving provision in section 52(1) of the Madhya Pradesh General Sales Tax Act, 1958, which preserved accrued rights, liabilities, and the incidents of assessment and appeal. Because the repealed Act allowed only one appeal, the later introduction of a second appeal under the new Act did not extend that right to matters preserved under the earlier regime. The retrospective and validating provisions, including section 18-A and section 52(1-a), continued the assessment framework under the repealed Act but did not create a further appellate remedy. The second appeal before the Tribunal was therefore incompetent.

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Issues: Whether the assessee had a right to file a second appeal before the Tribunal under the Madhya Pradesh General Sales Tax Act, 1958 in respect of turnover relating to a period when the repealed Madhya Bharat Sales Tax Act, Samvat 2007 was in force.

Analysis: The relevant turnover arose during the period governed by the repealed Act. The new Act contained a saving provision in the proviso to section 52(1), preserving rights and liabilities already accrued under the repealed law, including the incidents of assessment and appeal. Since the repealed Madhya Bharat Act provided only one appeal, the mere fact that the new Act later introduced a second appeal did not confer that additional right in respect of matters preserved under the earlier regime. The subsequent validating and retrospective provisions, including section 18-A and section 52(1-a), continued to govern the assessment under the repealed Act and did not create a second appellate right.

Conclusion: The assessee had no right to file a second appeal before the Tribunal. The second appeal was incompetent and the question was answered against the assessee.

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