https://www.taxtmi.com/caselaws?id=160439 The right to pursue revisional relief crystallised when the proceeding was initiated, so a later-amended court-fee requirement could not be applied retrospectively to defeat that remedy. The Tribunal held that the fee already paid under the unamended Bengal Finance (Sales Tax) Act, 1941 was sufficient, and rejection of the revisional application for alleged insufficiency of court fees was contrary to law. The rejection order was set aside, and the revisional application was directed to be entertained and decided on merits after hearing the petitioner. en-us Fri, 20 Apr 2001 00:00:00 +0530 Wed, 18 Dec 2013 14:18:09 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=160439 The right to pursue revisional relief crystallised when the proceeding was initiated, so a later-amended court-fee requirement could not be applied retrospectively to defeat that remedy. The Tribunal held that the fee already paid under the unamended Bengal Finance (Sales Tax) Act, 1941 was sufficient, and rejection of the revisional application for alleged insufficiency of court fees was contrary to law. The rejection order was set aside, and the revisional application was directed to be entertained and decided on merits after hearing the petitioner. Case-Laws VAT and Sales Tax Fri, 20 Apr 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=160439