https://www.taxtmi.com/caselaws?id=160206 A vested right of appeal accrues when the original proceedings are initiated and is governed by the law then in force unless later legislation clearly indicates otherwise. An amendment that preserves the appeal but increases the fee imposes a more onerous condition on that vested right, and it will not operate retrospectively without express words or necessary intendment. On that reasoning, the enhanced fee under the amended Rule 29(1)(c) of the Tamil Nadu General Sales Tax Rules, 1959 did not apply to appeals arising from assessments begun before the amendment, and only the pre-amendment fee was payable. en-us Fri, 05 Feb 1999 00:00:00 +0530 Wed, 11 Dec 2013 16:34:31 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=160206 A vested right of appeal accrues when the original proceedings are initiated and is governed by the law then in force unless later legislation clearly indicates otherwise. An amendment that preserves the appeal but increases the fee imposes a more onerous condition on that vested right, and it will not operate retrospectively without express words or necessary intendment. On that reasoning, the enhanced fee under the amended Rule 29(1)(c) of the Tamil Nadu General Sales Tax Rules, 1959 did not apply to appeals arising from assessments begun before the amendment, and only the pre-amendment fee was payable. Case-Laws VAT and Sales Tax Fri, 05 Feb 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=160206