https://www.taxtmi.com/caselaws?id=153839 An accrued right of appeal preserved by a saving clause is not exempt from subsequently prescribed procedural conditions for its exercise. The court held that the legislature may regulate the entertainment of an appeal by requiring pre-deposit of assessed tax, penalty, or interest, and that such a condition can apply even to appeals arising from earlier assessments. The saving provision preserved the substantive appellate right under the repealed law, but not the earlier procedural mode or conditions. The tribunal was therefore justified in refusing to entertain the appeal for non-compliance with the statutory pre-deposit requirement, and the writ petition failed. en-us Mon, 08 Nov 1982 00:00:00 +0530 Wed, 31 Jul 2013 18:02:41 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=153839 An accrued right of appeal preserved by a saving clause is not exempt from subsequently prescribed procedural conditions for its exercise. The court held that the legislature may regulate the entertainment of an appeal by requiring pre-deposit of assessed tax, penalty, or interest, and that such a condition can apply even to appeals arising from earlier assessments. The saving provision preserved the substantive appellate right under the repealed law, but not the earlier procedural mode or conditions. The tribunal was therefore justified in refusing to entertain the appeal for non-compliance with the statutory pre-deposit requirement, and the writ petition failed. Case-Laws VAT and Sales Tax Mon, 08 Nov 1982 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=153839