https://www.taxtmi.com/article/detailed?id=589 A statutory repeal normally expunges the prior law but savings provisions and section 6 of the General Clauses Act preserve vested rights; the right of appeal is a substantive vested right that is not ordinarily taken away by repeal, whereas the forum or procedural mode of exercising that right is procedural and may be changed by the legislature. Repealing acts that expressly save rights and deem prior acts done under the old law as actions under the new law preserve pending appeals while allowing procedural modification. en-us Sat, 05 Dec 2009 00:00:00 +0530 Thu, 10 Dec 2009 18:23:25 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=589 A statutory repeal normally expunges the prior law but savings provisions and section 6 of the General Clauses Act preserve vested rights; the right of appeal is a substantive vested right that is not ordinarily taken away by repeal, whereas the forum or procedural mode of exercising that right is procedural and may be changed by the legislature. Repealing acts that expressly save rights and deem prior acts done under the old law as actions under the new law preserve pending appeals while allowing procedural modification. Articles Value Added Tax - VAT and CST Sat, 05 Dec 2009 00:00:00 +0530 https://www.taxtmi.com/article/detailed?id=589