Vested right of appeal remains governed by the law in force when proceedings begin; higher appeal fee not retrospective.

A vested right of appeal accrues when the original proceedings are initiated and is governed by the law then in force unless later legislation clearly indicates otherwise. An amendment that preserves the appeal but increases the fee imposes a more onerous condition on that vested right, and it will not operate retrospectively without express words or necessary intendment. On that reasoning, the enhanced fee under the amended Rule 29(1)(c) of the Tamil Nadu General Sales Tax Rules, 1959 did not apply to appeals arising from assessments begun before the amendment, and only the pre-amendment fee was payable.

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Issues: Whether the enhanced fee prescribed by the amended Rule 29(1)(c) of the Tamil Nadu General Sales Tax Rules, 1959 applied to appeals arising from assessments initiated before the amendment.

Analysis: The right of appeal is a substantive and vested right that accrues when proceedings are first initiated, and it is governed by the law then in force unless a later enactment clearly provides otherwise. An amendment that does not take away the appeal itself but imposes a higher appeal fee still burdens that vested appellate right because it introduces a more onerous condition. In the absence of express words or necessary intendment making the enhancement retrospective, the amended fee provision cannot govern appeals arising from earlier proceedings.

Conclusion: The enhanced fee under the amended rule did not apply to the petitioners' appeals, and the pre-amendment fee alone was payable.

Ratio Decidendi: A vested right of appeal is governed by the law in force when the original proceedings commence, and a later amendment imposing a more onerous appeal condition is not retrospective unless clearly made so by express provision or necessary intendment.

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