Retrospective deletion of pre-deposit condition applies to pending appeals, allowing admission without disputed tax deposit.

An amendment deleting a pre-deposit condition for entertainment of second appeals applies retrospectively to pending appeals because the right of appeal is statutory and procedural requirements ordinarily govern pending matters unless the statute indicates otherwise. The term "entertain" refers to consideration on merits, not mere filing, so the amended provision could not be ignored for appeals awaiting admission. The effect was that the appellant was not required to deposit the disputed tax before the pending appeals were taken up, and demand notices insisting on pre-deposit were quashed.

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Issues: Whether the deletion of the pre-deposit requirement under the amended entry tax law applied retrospectively to pending second appeals so that the appellant could have its appeals entertained without depositing any part of the disputed tax.

Analysis: The right of appeal is a creature of statute and may be regulated by conditions imposed by the legislature. A pre-deposit requirement may validly govern the filing or entertainment of an appeal depending on the language used in the statute. Where the requirement relates to the procedural stage of entertaining the appeal, and the amendment deleting that requirement comes into force before the appeal is to be entertained, the amendment operates retrospectively because procedural provisions ordinarily apply to pending matters unless a contrary intention is expressed. The expression "entertain" refers to consideration on merits and not merely mechanical filing. On that basis, the amended provision deleting pre-deposit could not be ignored in respect of the pending appeals.

Conclusion: The deleted pre-deposit condition applied to the pending second appeals and the appellant was not required to make the deposit before the appeals were entertained; the challenge to the notices demanding such deposit succeeded.

Final Conclusion: The writ petition was allowed and the impugned demand notices insisting on pre-deposit were quashed, while the appellate forum was requested to decide the pending appeals expeditiously.

Ratio Decidendi: An amendment removing a pre-deposit condition for entertainment of an appeal is procedural in nature and applies retrospectively to pending appeals unless the statute expressly or by necessary implication provides otherwise.

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