VELUKUTTY Vs. SALES TAX APPELLATE TRIBUNAL

JUDGEMENT

(1.) The petitioner preferred an appeal under S.14 of the General Sales tax Act, 1125, Act XI of 1125, against an assessment made under S.12(2). That Act, which may be referred to hereafter as the 1125 Act, was repealed with effect from the 1st April, 1963, by the Kerala General Sales tax Act, 1963, Act 15 of 1963, which may be referred to hereafter as the 1963 Act, The appeal was decided on the 16th April, 1964. The 2nd respondent in this petition, the State Government, appealed against the said decision, under S.39 of the 1963 Act, to the Appellant Tribunal, which by its order Ext. P-3 dated the 5th February, 1965, overruled the preliminary objection, that the State Government had no right of appeal against the decision of the appellate authority. This petition is to quash Ext. P3

(2.) A similar contention was advanced under the East Punjab Urban Rent Restriction Act, 1949 before the Supreme Court in Moti Ram v. Suraj Bhan AIR 1960 SC 655 . The case for the appellant before the court was stated thus:

(3.) S.61 (1) of the Act further provides, that subject to a vested right,