K. Raveendranathan Nair vs Commissioner Of Income Tax & Anr.

Whether the court fee payable on appeals under Section 260A of the Income Tax Act 1961 to the High Court is governed by the date of filing of the appeal or the date when the substantive right to appeal accrued (i.e., date of assessment for assessee appeals/date of appellate order negating demand for revenue appeals) --- Held: The right to appeal is a substantive right that vests when proceedings are initiated (date of assessment for assessees/date of appellate order for revenue). Therefore, the court fee payable is as per the law in force on that date, not the date of filing the appeal. Section 52A of the Kerala Court Fees and Suits Valuation Act 1959 (effective 06.03.2003) does not apply retrospectively. Appeals where the assessment order (for assessee) or the appellate order negating demand (for revenue) was passed before 06.03.2003 are governed by the pre-amendment court fee provisions.