https://www.taxtmi.com/caselaws?id=159712 An amendment imposing proof of payment of tax due as a condition for admission of appeal was held to affect a substantive vested right of appeal, not a mere matter of procedure. The presumption against retrospectivity applied because the amendment did not expressly or by necessary implication operate retroactively. The decisive factors were when the assessment proceedings were initiated and when the appeal was filed: where both occurred after the amendment, the amended condition governed; where the appellate right had already crystallised before amendment, the earlier law continued to apply. The dealer's revision succeeded, and the dismissal of the appeal by the appellate authority stood. en-us Wed, 30 Dec 1998 00:00:00 +0530 Fri, 29 Nov 2013 18:10:58 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=159712 An amendment imposing proof of payment of tax due as a condition for admission of appeal was held to affect a substantive vested right of appeal, not a mere matter of procedure. The presumption against retrospectivity applied because the amendment did not expressly or by necessary implication operate retroactively. The decisive factors were when the assessment proceedings were initiated and when the appeal was filed: where both occurred after the amendment, the amended condition governed; where the appellate right had already crystallised before amendment, the earlier law continued to apply. The dealer's revision succeeded, and the dismissal of the appeal by the appellate authority stood. Case-Laws VAT and Sales Tax Wed, 30 Dec 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=159712