https://www.taxtmi.com/caselaws?id=127513 The right of appeal and the conditions for its exercise were governed by the law in force when the relevant returns were filed, unless the amendment was clearly retrospective. The then-applicable section 22(1) of the Central Provinces and Berar Sales Tax Act required only payment of the amount admitted to be due as a condition for entertaining the appeal. A later amendment introducing a stricter pre-deposit requirement for first and second appeals did not apply to the assessee's accrued position. The earlier provision was held wide enough to cover the second appeal, read with the relevant rules, so the assessee was not required to deposit assessed tax beyond the admitted amount. en-us Tue, 28 Feb 1956 00:00:00 +0530 Mon, 11 Mar 2013 16:08:21 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=127513 The right of appeal and the conditions for its exercise were governed by the law in force when the relevant returns were filed, unless the amendment was clearly retrospective. The then-applicable section 22(1) of the Central Provinces and Berar Sales Tax Act required only payment of the amount admitted to be due as a condition for entertaining the appeal. A later amendment introducing a stricter pre-deposit requirement for first and second appeals did not apply to the assessee's accrued position. The earlier provision was held wide enough to cover the second appeal, read with the relevant rules, so the assessee was not required to deposit assessed tax beyond the admitted amount. Case-Laws VAT and Sales Tax Tue, 28 Feb 1956 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=127513