https://www.taxtmi.com/caselaws?id=151464 The right of appeal was held to be a substantive vested right that accrues when proceedings begin, not a mere procedural privilege. Because the assessment or reassessment proceedings had commenced in 1966, before Amendment Act No. 3 of 1971 introduced the condition requiring deposit of 20 per cent of the assessed tax under section 9(1)(b), the amended requirement could not be applied to defeat the pre-existing appellate right. The principle in Hoosein Kasam Dada was applied, and the later departmental authority was distinguished on the ground that the proceedings there had started after the amendment. The appeal was therefore governed by the unamended law. en-us Wed, 28 Jul 1976 00:00:00 +0530 Thu, 06 Jun 2013 13:59:30 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=151464 The right of appeal was held to be a substantive vested right that accrues when proceedings begin, not a mere procedural privilege. Because the assessment or reassessment proceedings had commenced in 1966, before Amendment Act No. 3 of 1971 introduced the condition requiring deposit of 20 per cent of the assessed tax under section 9(1)(b), the amended requirement could not be applied to defeat the pre-existing appellate right. The principle in Hoosein Kasam Dada was applied, and the later departmental authority was distinguished on the ground that the proceedings there had started after the amendment. The appeal was therefore governed by the unamended law. Case-Laws VAT and Sales Tax Wed, 28 Jul 1976 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=151464