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Issues: Whether, after repeal of the Delhi Sales Tax Act and commencement of the Delhi Value Added Tax Act, further challenge against pending tribunal orders lay by appeal under Section 81 of the Delhi Value Added Tax Act or by reference under Section 45 of the Delhi Sales Tax Act.
Analysis: The saving clause preserved rights and liabilities under the repealed Act, but the forum for pursuing the remedy was held to be procedural and not a vested right. The Court applied the principles governing repeal and savings, and held that a right of appeal is a vested right, while the forum in which that right is exercised is not. Section 106(3) of the Delhi Value Added Tax Act treated prior actions and orders under the repealed Act as if they had been taken under the new Act, thereby indicating a legislative intent that the new appellate forum would govern pending matters. The changed remedy was therefore regarded as a substitution of forum rather than extinction of the substantive right.
Conclusion: The appeals under Section 81 of the Delhi Value Added Tax Act were held to be maintainable, and the preliminary objection to maintainability was rejected.
Ratio Decidendi: On repeal with savings, the substantive right of appeal survives, but the forum and procedure for its exercise may be altered by the new statute, and such change applies to pending matters where the legislative scheme so provides.
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