https://www.taxtmi.com/caselaws?id=98651 The right of appeal was treated as a substantive vested right that accrued when assessment proceedings commenced before the first-instance authority. A later amendment requiring proof of payment of the assessed tax as a condition for admission of the appeal could not curtail that right unless retrospective application was clearly expressed or necessarily implied. Because the amended proviso created a substantial additional burden, it was held inapplicable to pending proceedings, and the appeal had to be admitted without insisting on proof of payment of the assessed tax. en-us Mon, 23 Feb 1953 00:00:00 +0530 Mon, 03 Nov 2025 16:32:41 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=98651 The right of appeal was treated as a substantive vested right that accrued when assessment proceedings commenced before the first-instance authority. A later amendment requiring proof of payment of the assessed tax as a condition for admission of the appeal could not curtail that right unless retrospective application was clearly expressed or necessarily implied. Because the amended proviso created a substantial additional burden, it was held inapplicable to pending proceedings, and the appeal had to be admitted without insisting on proof of payment of the assessed tax. Case-Laws VAT / Sales Tax Mon, 23 Feb 1953 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=98651