https://www.taxtmi.com/caselaws?id=20103 A revisional order made while the Agricultural Income-tax Act, 1950 was in force gave the assessee an accrued procedural right to seek a reference under section 60, and that remedy was preserved by the savings clause in section 99(1) of the Kerala Agricultural Income-tax Act, 1991. The repeal did not extinguish rights already accrued or liabilities incurred under the earlier Act, and the deeming provision could not override that saving effect absent a clear legislative intention to do so. The assessee's proper remedy therefore remained a reference under the 1950 Act, and the order rejecting the reference application as not maintainable was unsustainable. en-us Fri, 28 Jan 1994 00:00:00 +0530 Wed, 11 Nov 2009 16:52:23 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=20103 A revisional order made while the Agricultural Income-tax Act, 1950 was in force gave the assessee an accrued procedural right to seek a reference under section 60, and that remedy was preserved by the savings clause in section 99(1) of the Kerala Agricultural Income-tax Act, 1991. The repeal did not extinguish rights already accrued or liabilities incurred under the earlier Act, and the deeming provision could not override that saving effect absent a clear legislative intention to do so. The assessee's proper remedy therefore remained a reference under the 1950 Act, and the order rejecting the reference application as not maintainable was unsustainable. Case-Laws Income Tax Fri, 28 Jan 1994 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=20103