https://www.taxtmi.com/caselaws?id=171003 On repeal with savings, the substantive right of appeal survives, but the forum and procedure for exercising that right may be changed by the new statute. After repeal of the Delhi Sales Tax Act and commencement of the Delhi Value Added Tax Act, pending tribunal matters were held to be governed by the new appellate forum under Section 81, because the forum was procedural and not a vested right. Section 106(3) treated prior actions and orders under the repealed Act as having been taken under the new Act, supporting application of the substituted remedy to pending cases. The maintainability objection was rejected and the appeal under the new Act was held maintainable. en-us Wed, 19 Aug 2009 00:00:00 +0530 Tue, 07 Jul 2015 18:08:15 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=171003 On repeal with savings, the substantive right of appeal survives, but the forum and procedure for exercising that right may be changed by the new statute. After repeal of the Delhi Sales Tax Act and commencement of the Delhi Value Added Tax Act, pending tribunal matters were held to be governed by the new appellate forum under Section 81, because the forum was procedural and not a vested right. Section 106(3) treated prior actions and orders under the repealed Act as having been taken under the new Act, supporting application of the substituted remedy to pending cases. The maintainability objection was rejected and the appeal under the new Act was held maintainable. Case-Laws VAT and Sales Tax Wed, 19 Aug 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=171003