https://www.taxtmi.com/caselaws?id=127795 Saved rights under section 40 of Mysore Act No. 25 of 1957 protected appeal and revision rights under the Mysore Sales Tax Act, 1948, but did not extend to review applications or restoration of a review petition. The power of review under section 7 of the Mysore Board of Revenue Act, 1955, remained unaffected by section 40. However, after Mysore Act No. 24 of 1957 came into force, section 11 required all pending proceedings before the Board of Revenue to stand transferred to the Mysore Revenue Appellate Tribunal. The Board therefore had no authority to transfer the matter to the Commissioner of Commercial Taxes, and the Commissioner lacked jurisdiction to decide it. en-us Wed, 03 Sep 1958 00:00:00 +0530 Sat, 16 Mar 2013 17:20:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=127795 Saved rights under section 40 of Mysore Act No. 25 of 1957 protected appeal and revision rights under the Mysore Sales Tax Act, 1948, but did not extend to review applications or restoration of a review petition. The power of review under section 7 of the Mysore Board of Revenue Act, 1955, remained unaffected by section 40. However, after Mysore Act No. 24 of 1957 came into force, section 11 required all pending proceedings before the Board of Revenue to stand transferred to the Mysore Revenue Appellate Tribunal. The Board therefore had no authority to transfer the matter to the Commissioner of Commercial Taxes, and the Commissioner lacked jurisdiction to decide it. Case-Laws VAT and Sales Tax Wed, 03 Sep 1958 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=127795