https://www.taxtmi.com/caselaws?id=264142 The High Court held that appeals 'filed' on or after 26.10.2002 would be governed by Section 52A of the Kerala Court Fees and Suits Valuation Act, 1959, irrespective of when the orders were passed by lower authorities. The retrospective application of legislative amendments on court fee payment, particularly concerning the calculation of fees based on assessed income, raised practical challenges and highlighted the need for legislative clarity in court fee regulations. The judgment emphasized the importance of addressing legislative ambiguities and inconsistencies in court fee computation for appeals. en-us Tue, 08 Sep 2015 00:00:00 +0530 Sat, 08 Sep 2018 11:29:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=264142 The High Court held that appeals 'filed' on or after 26.10.2002 would be governed by Section 52A of the Kerala Court Fees and Suits Valuation Act, 1959, irrespective of when the orders were passed by lower authorities. The retrospective application of legislative amendments on court fee payment, particularly concerning the calculation of fees based on assessed income, raised practical challenges and highlighted the need for legislative clarity in court fee regulations. The judgment emphasized the importance of addressing legislative ambiguities and inconsistencies in court fee computation for appeals. Case-Laws Income Tax Tue, 08 Sep 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=264142