Vested right of appeal governs sales tax pre-deposit, so the later amendment could not remove the old statutory obligation.

The right of appeal in a sales tax matter accrued when the lis commenced and was governed by the law then in force. Applying that vested-right principle, the HC noted that Section 61(2) of the Haryana Value Added Tax Act, 2003 did not operate retrospectively and that, absent a contrary intention, Section 4 of the Punjab General Clauses Act, 1898 preserved rights, liabilities and obligations under the repealed Haryana General Sales Tax Act, 1973. As a result, the pre-deposit requirement under the old regime continued to apply, and the amended provision could not dispense with it.

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Issues: Whether the requirement of pre-deposit for filing an appeal in a sales tax matter is governed by the law in force when the lis commenced, and whether the amendment to Section 33 of the Haryana Value Added Tax Act, 2003 could be applied retrospectively to dispense with such pre-deposit.

Analysis: The dispute arose from an assessment relating to the period governed by the erstwhile Haryana General Sales Tax Act, 1973. The controlling principle applied was that the right of appeal is a vested right which accrues on the date the lis commences and is governed by the law then prevailing. It was held that Section 61(2) of the Haryana Value Added Tax Act, 2003 does not give retrospective effect to the new Act, and that in the absence of a contrary intention, Section 4 of the Punjab General Clauses Act, 1898 preserves rights, liabilities and obligations under the repealed law. On that basis, the obligation to pre-deposit under the old regime continued to govern the appeal.

Conclusion: The amended provision of the Haryana Value Added Tax Act, 2003 did not displace the pre-existing pre-deposit obligation arising under the Haryana General Sales Tax Act, 1973. The appeal was not entitled to succeed.

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