Transferred tax appeals must be treated under the amended appellate provision and decided on merits, not rejected on old maintainability grounds.

Section 22(1) of Mysore Act 29 of 1963 required appeals and revision applications pending before the Commissioner under the unamended Mysore Agricultural Income-tax Act to stand transferred to the Appellate Tribunal and be disposed of as if preferred under amended section 34. On that footing, objections based on pre-amendment maintainability could not control the transferred matter. The Tribunal had to treat the transferred appeal as within its jurisdiction and decide it on merits, so dismissal in limine was incorrect.

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Issues: Whether an appeal pending before the Commissioner under the unamended Mysore Agricultural Income-tax Act, and transferred to the Appellate Tribunal under section 22(1) of Mysore Act 29 of 1963, had to be treated as an appeal presented to the Tribunal under section 34 as amended and therefore heard on merits.

Analysis: Section 22(1) directed that all appeals and revision applications pending before the Commissioner should stand transferred to the Appellate Tribunal and be disposed of as if they were appeals preferred to the Tribunal under section 34 as amended. Once so transferred, the matter was required to be dealt with on the footing of the amended provision, and the earlier objection based on the pre-amendment conditions of maintainability could no longer govern the proceedings. The Tribunal was therefore bound to treat the transferred matter as an appeal within its jurisdiction and decide it on merits.

Conclusion: The transferred appeal was maintainable before the Appellate Tribunal, and the Tribunal was wrong in dismissing it in limine.

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