In Brief
The Supreme Court held that the amended Section 52A of the Kerala Court Fees and Suits Valuation Act, 1959 (effective March 6, 2003) does not apply retrospectively to appeals under Section 260A of the Income Tax Act filed in High Court for assessments prior to that date. The Court reasoned that the right to appeal is a substantive, not procedural, right that vests when created by statute (October 1, 1998 for Section 260A). Subsequent legislation cannot impair vested rights without express retrospective language. For assessee appeals, the governing date for court fees is the assessment date; for Department appeals, it is when the appellate authority negated the demand. The High Court's judgment was set aside and appeals allowed.
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