https://www.taxtmi.com/caselaws?id=192920 A pending appeal under the Baroda State Income-tax Act continued to be governed by that former State law after merger, because the 1949 extension statute preserved the existing levy, assessment and collection framework and only substituted the corresponding authority in place of the abolished Huzur Adalat. That substitution did not import the ordinary procedural incidents of the Indian Income-tax Act, including the right to seek a reference under Section 66(1), because that right was not part of the Baroda law governing the pending appeal. The Tribunal therefore sat only as the substituted authority under the former State regime and lacked jurisdiction to make a reference to the High Court under the Indian Act. en-us Fri, 27 Feb 1953 00:00:00 +0530 Mon, 03 Jul 2017 17:45:37 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=192920 A pending appeal under the Baroda State Income-tax Act continued to be governed by that former State law after merger, because the 1949 extension statute preserved the existing levy, assessment and collection framework and only substituted the corresponding authority in place of the abolished Huzur Adalat. That substitution did not import the ordinary procedural incidents of the Indian Income-tax Act, including the right to seek a reference under Section 66(1), because that right was not part of the Baroda law governing the pending appeal. The Tribunal therefore sat only as the substituted authority under the former State regime and lacked jurisdiction to make a reference to the High Court under the Indian Act. Case-Laws Income Tax Fri, 27 Feb 1953 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=192920