1980 (8) TMI 195

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.... the facts and circumstances of these cases, the provisions of section 5 of the Limitation Act, 1963, are applicable to the proceedings before the Sales Tax Tribunal under the Punjab General Sales Tax Act, 1948 (now read with the Haryana General Sales Tax Act, 1973)?" 3.. The facts are not in dispute. The assessment proceedings in all these cases were commenced and completed by the assessing authority under the provisions of the Punjab General Sales Tax Act, 1948 (hereinafter referred to as the Act). Section 20(4) of the Act provides that no appeal shall be entertained unless it is filed within sixty days from the date of communication of the order appealed against, or such longer period as the appellate authority may allow, for reasons ....

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....d by the schedule and for the purpose of determining any period of limitation prescribed for any suit, appeal or application by any special or local law, the provisions contained in sections 4 to 24 (inclusive) shall apply only in so far as, and to the extent to which, they are not expressly excluded by such special or local law. * * * * * * * *" As is apparent from a bare reading of the provisions of sub-section (2), the provisions of sections 4 to 24 (inclusive) of the Limitation Act, have been made applicable for purposes of determining any period of limitation prescribed for any suit, appeal or application by any special or local law, but they shall not be applicable to the extent to which they are expressly excluded by such sp....

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....ect position in law. It is not disputed that the provisions of sub-section (4) of section 20 of the Act were not amended retrospectively. The amendment was prospective. It is well-settled that appeal is a vested right and in continuation of the original proceedings. Since the proceedings' in the present case were initiated under the Act, as it stood then before the Punjab General Sales Tax (Haryana Amendment and Validation) Act, 1967, was enacted and the assessing authority passed the orders under that very provision; therefore, the appeals against the assessment orders will be in continuation of the original proceedings, which proceedings were initiated and determined at first stage under the provisions of the Act before sub-section (4) of....