Saving clause preserves appeal right, but statutory pre-deposit condition still governs entertainment of the appeal.

An accrued right of appeal preserved by a saving clause is not exempt from subsequently prescribed procedural conditions for its exercise. The court held that the legislature may regulate the entertainment of an appeal by requiring pre-deposit of assessed tax, penalty, or interest, and that such a condition can apply even to appeals arising from earlier assessments. The saving provision preserved the substantive appellate right under the repealed law, but not the earlier procedural mode or conditions. The tribunal was therefore justified in refusing to entertain the appeal for non-compliance with the statutory pre-deposit requirement, and the writ petition failed.

---

---

Issues: Whether an appeal arising from an assessment relating to a period prior to the coming into force of the Haryana General Sales Tax Act, 1973 could be entertained without complying with the pre-deposit requirement in section 39(5) of that Act, in view of the saving clause in section 65(1).

Analysis: The saving provision preserved the right of appeal already accrued under the repealed law, but did not preserve the procedural mode or the conditions governing the entertainment of the appeal. The right of appeal is a creature of statute, and the legislature that confers it may also regulate its exercise by imposing conditions, including deposit of assessed tax, penalty, or interest before the appeal is entertained. The amended appellate requirement was held applicable even to earlier assessments, and the Tribunal was justified in refusing to entertain the appeal for non-compliance with section 39(5).

Conclusion: The appeal was required to satisfy the pre-deposit condition under section 39(5) of the Haryana General Sales Tax Act, 1973, and the saving clause did not exempt the petitioner from that requirement.

Final Conclusion: The writ petition failed because the appellate forum rightly declined to entertain the further appeal for want of compliance with the statutory pre-deposit condition.

Ratio Decidendi: A saving clause preserving an accrued right of appeal does not exempt that right from subsequently prescribed procedural conditions for its exercise, including a statutory pre-deposit requirement.

---