K. Raveendranathan Nair vs Commnr. Of Income Tax .

The Supreme Court addressed the applicability of court fees on appeals under Section 260A of the Income Tax Act, 1961, following amendments to the Kerala Court Fees and Suits Valuation Act, 1959. The Court held that appeals filed on or after October 26, 2002, are subject to the amended Section 52A of the 1959 Act, which prescribes a fee based on assessed income. The Court rejected the appellants' argument that the fee should be determined by the provisions in effect prior to the amendment, affirming the High Court's ruling.