https://www.taxtmi.com/caselaws?id=155467 The Entry Tax Act originally allowed only a first appeal, but the amending Act No. 22 of 1977 substituted that scheme by making section 38 of the Sales Tax Act applicable and introducing a second appellate remedy while omitting section 15. Because the assessment order and first appellate order were both passed after the amendment came into force on 1 May 1977, the amended appellate procedure governed maintainability. The governing principle was that no vested right to finality arises merely from the institution of proceedings; the applicable remedy depends on the law in force when the order under challenge is made. The second appeal was therefore maintainable. en-us Tue, 05 Jan 1988 00:00:00 +0530 Wed, 04 Sep 2013 16:01:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=155467 The Entry Tax Act originally allowed only a first appeal, but the amending Act No. 22 of 1977 substituted that scheme by making section 38 of the Sales Tax Act applicable and introducing a second appellate remedy while omitting section 15. Because the assessment order and first appellate order were both passed after the amendment came into force on 1 May 1977, the amended appellate procedure governed maintainability. The governing principle was that no vested right to finality arises merely from the institution of proceedings; the applicable remedy depends on the law in force when the order under challenge is made. The second appeal was therefore maintainable. Case-Laws VAT and Sales Tax Tue, 05 Jan 1988 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=155467