Accrued right of appeal governed by law in force when returns were filed, not later stricter pre-deposit amendment.

The right of appeal and the conditions for its exercise were governed by the law in force when the relevant returns were filed, unless the amendment was clearly retrospective. The then-applicable section 22(1) of the Central Provinces and Berar Sales Tax Act required only payment of the amount admitted to be due as a condition for entertaining the appeal. A later amendment introducing a stricter pre-deposit requirement for first and second appeals did not apply to the assessee's accrued position. The earlier provision was held wide enough to cover the second appeal, read with the relevant rules, so the assessee was not required to deposit assessed tax beyond the admitted amount.

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Issues: Whether the amended requirement of pre-deposit for admission of a second appeal governed the assessee's appeal, or whether the appeal remained governed by section 22(1) of the Central Provinces and Berar Sales Tax Act as it stood when the returns were filed.

Analysis: The right of appeal and the conditions attached to it had to be examined with reference to the statutory position existing when the returns were filed. The provision then in force required only payment of the amount admitted to be due as a condition for entertaining the appeal. The later amendment, which drew a distinction between first and second appeals and imposed a stricter form of proof of payment, did not govern the assessee's already accrued position. The old section was wide enough to cover the second appeal before the Commissioner, and the rules providing for that appeal could be read with the earlier statutory provision.

Conclusion: The appeal was governed by the unamended section 22(1), and the assessee was not bound to deposit the assessed tax beyond the amount admitted by him to be due. The petition succeeded.

Ratio Decidendi: The right of appeal, and the statutory conditions attached to its exercise, are governed by the law in force when the relevant returns were filed, unless the amended law clearly makes the change retrospective.

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