https://www.taxtmi.com/caselaws?id=346479 The right of appeal, including the court fee regime attached to it, is a vested substantive right and cannot be made more onerous by a later statute without express or necessary retrospective effect. For assessee appeals under Section 260A, Section 52A of the Kerala Court Fees and Suits Valuation Act did not apply where the assessment order pre-dated 06.03.2003, so fee was governed by the law in force on that date. For Revenue appeals, the relevant date was the appellate authority's order reversing or negativing the assessment, and Section 52A did not apply if that date was before 06.03.2003. en-us Thu, 10 Aug 2017 00:00:00 +0530 Wed, 27 Apr 2022 14:24:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=346479 The right of appeal, including the court fee regime attached to it, is a vested substantive right and cannot be made more onerous by a later statute without express or necessary retrospective effect. For assessee appeals under Section 260A, Section 52A of the Kerala Court Fees and Suits Valuation Act did not apply where the assessment order pre-dated 06.03.2003, so fee was governed by the law in force on that date. For Revenue appeals, the relevant date was the appellate authority's order reversing or negativing the assessment, and Section 52A did not apply if that date was before 06.03.2003. Case-Laws Income Tax Thu, 10 Aug 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=346479