The respondents leaned heavily on section 8(1) of the which provides: "8(1) Where this Act, or any Central Act or Regulation made after the commencement of this Act, repeals and re enacts, with or without modification, any provision of a former enactment, then references in any other enactment or in any instrument to the provision so repealed shall, un 1060 less a different intention appears, be construed as references to the provision so re enacted." and contended that the substitution of the new section 100 amounted to repeal and re enactment of the former section 100 and, therefore, on an application of the rule of interpretation enacted in section 8(1), the reference in section 55 to section 100 must be construed as reference to the new section 100 and the appeal could be maintained only on the ground specified in the new section 100, that is, on a substantial question of law.