https://www.taxtmi.com/caselaws?id=11117 Section 52A of the Kerala Court Fees and Suits Valuation Act regulates court fee by reference to the filing of the memorandum of appeal, not the date on which the original assessment proceedings began. The vested right of appeal is ordinarily preserved unless later legislation clearly alters it, but the amended wording and the revised Schedule indicate legislative intent to apply the new fee to appeals filed after the provision came into force. The provision operates as a special rule distinct from the general scheme on court fees, so the Revenue's objection to the higher fee was rejected. en-us Mon, 08 Mar 2004 00:00:00 +0530 Fri, 31 Jul 2009 11:04:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=11117 Section 52A of the Kerala Court Fees and Suits Valuation Act regulates court fee by reference to the filing of the memorandum of appeal, not the date on which the original assessment proceedings began. The vested right of appeal is ordinarily preserved unless later legislation clearly alters it, but the amended wording and the revised Schedule indicate legislative intent to apply the new fee to appeals filed after the provision came into force. The provision operates as a special rule distinct from the general scheme on court fees, so the Revenue's objection to the higher fee was rejected. Case-Laws Income Tax Mon, 08 Mar 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=11117