The main legal point established in the judgment is the interpretation of the right of appeal under the 1125 Act and the 1963 Act, and the concept of vested right of appeal.

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 That Act, which may be referred to hereafter as the 1125 Act, was repealed with effect from the 1st April, 1963, by the Kerala General Sales tax Act, 1963, Act 15 of 1963, which may be referred to hereafter as the 1963 Act, The appeal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. P-3

2. S.14 of the 1125 Act, which conferred the right of appeal on an assessee against his assessment, provided by sub section (4) thereof, that "every order passed in appeal under this section shall, subject to the provisions of S.15 to 15-C be final". S.15-A, which is pertinent, provided by sub-section (1), that

"any assessee objecting to an order relating to assessment passed (i) by the Appellate Authority under S.14,

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may appeal to the Appellate Tribunal ",

omitting the parts of the sub-section which are not relevant. There is no provision in the 1963 Act which corresponds to S.14 (4) of the 1125 Act. Moreover, S.39 of the 1963 Act, as distinguished from S.15-A of the 1125 Act, has conferred on the State Government also, a right of appeal to the Appellate Tribunal, for it provides by sub-section (1), that

"any officer empowered by the Government in this behalf or any other person objecting to an order passed by the Appellate Assistant Commissioner under sub-section (3) of S.34 may appeal against such order to the Appellate Tribunal."

The question for decision is whether, in this case, the State Government could appeal to the Appellate

Tribunal under S.39 of the 1963 Act, or is debarred from doing so by S.15-A of the 1125 Act.

3. For the petitioner it was contented, relying on the dictum of the Supreme Court in Garikapati Veeraya v. N. Subbiah Choudhry AIR. 1957 SC. 540 at p. 553 that

"the right of appeal is a vested right and such a right to enter the superior Court accrues to the litigant and exists, as on and from the date the lis commences and although it may be actually exercised when the adverse judgment is pronounced, such right is to be governed by the law prevailing at the date of the institution of the suit or proceeding and not by the law that prevails at the date of its decision or at the date of the filing of the appeal" and that

"this vested right of appeal can be taken away only by a subsequent enactment, if it so provides expressly or by necessary intendment and not otherwise",

that the right of appeal of either party, throughout the career of the proceeding was determined, the moment the assessment proceedings commenced under the 1125 Act and is not enlarged or curtailed by the 1963 Act, except to the extent provided for expressly or by necessary implication. In other words, the contention was, that under the 1125 Act under which the assessment proceedings started, no right of appeal to the appellate tribunal accrued to the State Government, and that the repeal by the 1963 Act, did not either expressly or by necessary implication confer such right. The learned Advocate-General relied on S.61 of the 1963 Act for contending, that the State Government's appeal to the appellate tribunal is competent. As the decision of the case depends on S.61 of the 1963 Act, it may be extracted below in full:

"(1) The General Sales-tax Act, 1125 Act XI of 1125) is hereby repealed: Provided that such repeal shall not affect the previous operation of the said Act, or any right, title, obligation or liability already acquired, accrued or incurred thereunder, and subject there to anything done or any action taken, including any appointment,