https://www.taxtmi.com/caselaws?id=284837 Section 100A of the Code of Civil Procedure, 1908, as substituted by the 2002 amendment, was held to operate prospectively and not to extinguish a vested right of appeal already exercised before the amendment took effect. The right of appeal accrues when proceedings are instituted and can be taken away only by clear express words or necessary intendment; because the amended provision did not clearly make pending letters patent appeals non-maintainable, an appeal filed before the amendment remained maintainable. The challenge to the Division Bench's jurisdiction on the basis of retrospective operation therefore failed, and the appeal was dismissed. en-us Fri, 15 Dec 2006 00:00:00 +0530 Thu, 12 Dec 2019 17:01:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=284837 Section 100A of the Code of Civil Procedure, 1908, as substituted by the 2002 amendment, was held to operate prospectively and not to extinguish a vested right of appeal already exercised before the amendment took effect. The right of appeal accrues when proceedings are instituted and can be taken away only by clear express words or necessary intendment; because the amended provision did not clearly make pending letters patent appeals non-maintainable, an appeal filed before the amendment remained maintainable. The challenge to the Division Bench's jurisdiction on the basis of retrospective operation therefore failed, and the appeal was dismissed. Case-Laws Indian Laws Fri, 15 Dec 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=284837