Enhanced appellate institution fee applies to later appeals where the amendment does not impair the right of appeal.

The right of appeal is substantive, but an amendment regulating its exercise applies to appeals filed after its commencement unless it retrospectively impairs that right by imposing an onerous or disabling condition. Applying that test, the enhanced institution fee under the amended Rule 33(2) of the Andhra Pradesh General Sales Tax Rules was held not to be an impermissible burden, as the increase to a maximum of Rs. 1,000 did not prevent access to the appellate forum. The amended fee provision therefore governed the appeal, the assessee could not insist on the old rate, and the revision was allowed in favour of the Revenue.

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Issues: Whether the enhanced institution fee under the amended Rule 33(2) of the Andhra Pradesh General Sales Tax Rules applied to an appeal filed after the amendment, where the assessment order had been passed before the amendment.

Analysis: The right of appeal is a substantive right, but an amendment affecting the manner of its exercise applies unless it expressly or by necessary intendment operates retrospectively in a way that impairs that right. The Court applied the test whether the new requirement imposed an onerous condition that impaired or disabled access to the appellate forum. On the facts, the increase in institution fee to a maximum of Rs. 1,000 was not regarded as such an onerous restriction, particularly in relation to the disputed tax liability involved. The earlier Division Bench view was held to govern the case, and the Tribunal's reliance on the pre-amended fee structure was rejected.

Conclusion: The amended fee provision applied to the appeal, and the assessee was not entitled to insist on the old rate; the revision was therefore allowed in favour of the Revenue.

Final Conclusion: A procedural enhancement in appellate institution fee, which does not impair the right of appeal or impose a disabling burden, governs appeals filed after the amendment even if the assessment order predates it.

Ratio Decidendi: A subsequent amendment affecting appellate fee will apply to an appeal filed after its commencement unless it retrospectively impairs the vested right of appeal by imposing an onerous or disabling condition.

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