https://www.taxtmi.com/caselaws?id=128472 A saving clause in section 52 of the Madhya Pradesh General Sales Tax Act, 1959 was read as preserving accrued remedial rights under the repealed sales tax law. The right of appeal, revision and reference was treated as a vested right arising when the lis commenced, and the court held that such rights are not retrospectively abrogated unless the legislature clearly so provides by express words or necessary implication. Section 52(3) kept pending second appeals, revisions, reviews and references under the old law, while section 52(2) did not destroy the integrated remedial scheme. The old appellate process therefore remained available. en-us Wed, 14 Mar 1962 00:00:00 +0530 Sat, 06 Apr 2013 11:28:03 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=128472 A saving clause in section 52 of the Madhya Pradesh General Sales Tax Act, 1959 was read as preserving accrued remedial rights under the repealed sales tax law. The right of appeal, revision and reference was treated as a vested right arising when the lis commenced, and the court held that such rights are not retrospectively abrogated unless the legislature clearly so provides by express words or necessary implication. Section 52(3) kept pending second appeals, revisions, reviews and references under the old law, while section 52(2) did not destroy the integrated remedial scheme. The old appellate process therefore remained available. Case-Laws VAT and Sales Tax Wed, 14 Mar 1962 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=128472