https://www.taxtmi.com/caselaws?id=458466 A retrospective amendment to the governing statute displaced the earlier judicial construction of the unamended provision, so the prior decision between the parties could not operate as res judicata against the amended law. The saving clause in the amending Act protected only decrees or orders passed before commencement, and a revisional order made after the amendment was outside that protection. The subordinate authority's findings were based on appreciation of evidence and no manifest error of law was shown. The revisional authority therefore lacked jurisdiction, and no independent ground existed to interfere with the subordinate authority's order. en-us Tue, 11 Sep 1973 00:00:00 +0530 Tue, 29 Oct 2024 10:55:51 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=458466 A retrospective amendment to the governing statute displaced the earlier judicial construction of the unamended provision, so the prior decision between the parties could not operate as res judicata against the amended law. The saving clause in the amending Act protected only decrees or orders passed before commencement, and a revisional order made after the amendment was outside that protection. The subordinate authority's findings were based on appreciation of evidence and no manifest error of law was shown. The revisional authority therefore lacked jurisdiction, and no independent ground existed to interfere with the subordinate authority's order. Case-Laws Indian Laws Tue, 11 Sep 1973 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=458466