https://www.taxtmi.com/caselaws?id=127564 The right of appeal was held to accrue when the assessment proceedings commenced, so a later amendment imposing a heavier precondition for admission could not apply retrospectively. For appeals arising from returns filed before the amendment of section 22(1), the assessee remained governed by the unamended proviso requiring only payment of the tax admitted to be due. The appellate authority could not insist on deposit of the entire assessed tax as a condition for hearing the appeal, and the contrary order was quashed. en-us Mon, 08 Oct 1956 00:00:00 +0530 Tue, 12 Mar 2013 12:27:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=127564 The right of appeal was held to accrue when the assessment proceedings commenced, so a later amendment imposing a heavier precondition for admission could not apply retrospectively. For appeals arising from returns filed before the amendment of section 22(1), the assessee remained governed by the unamended proviso requiring only payment of the tax admitted to be due. The appellate authority could not insist on deposit of the entire assessed tax as a condition for hearing the appeal, and the contrary order was quashed. Case-Laws VAT and Sales Tax Mon, 08 Oct 1956 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=127564