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    <title>1960 (4) TMI 70 - Supreme Court</title>
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    <description>The right of appeal was treated as a substantive vested right arising when the suit was instituted, so a later amendment to court-fee law could not retrospectively burden pending appeals unless such intent was expressed clearly or by necessary implication. The shift to ad valorem court fees was held to affect the appeal right itself, not merely procedural machinery, and therefore could not apply to appeals arising from suits filed before the amendment date. The refund orders were accordingly upheld as correct in law.</description>
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      <title>1960 (4) TMI 70 - Supreme Court</title>
      <link>https://www.taxtmi.com/caselaws?id=175515</link>
      <description>The right of appeal was treated as a substantive vested right arising when the suit was instituted, so a later amendment to court-fee law could not retrospectively burden pending appeals unless such intent was expressed clearly or by necessary implication. The shift to ad valorem court fees was held to affect the appeal right itself, not merely procedural machinery, and therefore could not apply to appeals arising from suits filed before the amendment date. The refund orders were accordingly upheld as correct in law.</description>
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      <pubDate>Fri, 22 Apr 1960 00:00:00 +0530</pubDate>
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