https://www.taxtmi.com/caselaws?id=159825 The right to have an appeal heard by a particular forum is a vested right that attaches when proceedings are initiated, and a later amendment changing the forum is not merely procedural. Unless the legislature clearly provides otherwise, that vested forum right continues after amendment. Because the appeal was filed before the 1997 amendment to the Uttar Pradesh Trade Tax Act, the amended single-member procedure could not be applied, and the appeal had to be heard by a Division Bench; the single-member order was therefore unsustainable. en-us Fri, 25 Sep 1998 00:00:00 +0530 Mon, 02 Dec 2013 16:02:47 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=159825 The right to have an appeal heard by a particular forum is a vested right that attaches when proceedings are initiated, and a later amendment changing the forum is not merely procedural. Unless the legislature clearly provides otherwise, that vested forum right continues after amendment. Because the appeal was filed before the 1997 amendment to the Uttar Pradesh Trade Tax Act, the amended single-member procedure could not be applied, and the appeal had to be heard by a Division Bench; the single-member order was therefore unsustainable. Case-Laws VAT and Sales Tax Fri, 25 Sep 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=159825