https://www.taxtmi.com/caselaws?id=161747 The amended pre-deposit requirement under the proviso to section 79 of the West Bengal Sales Tax Act, 1994 was held not to apply to an appeal arising from assessment proceedings relating to an earlier period. The governing principle stated is that the right of appeal is a vested substantive right that accrues when the lis commences and is ordinarily governed by the law then in force; it cannot be curtailed by a later amendment unless retrospective effect is clearly provided by express words or necessary implication. Because the assessment period predated the amendment, the condition requiring payment of 20 per cent of the disputed tax before admission of the appeal could not be imposed. en-us Tue, 12 Nov 2002 00:00:00 +0530 Wed, 05 Feb 2014 16:08:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=161747 The amended pre-deposit requirement under the proviso to section 79 of the West Bengal Sales Tax Act, 1994 was held not to apply to an appeal arising from assessment proceedings relating to an earlier period. The governing principle stated is that the right of appeal is a vested substantive right that accrues when the lis commences and is ordinarily governed by the law then in force; it cannot be curtailed by a later amendment unless retrospective effect is clearly provided by express words or necessary implication. Because the assessment period predated the amendment, the condition requiring payment of 20 per cent of the disputed tax before admission of the appeal could not be imposed. Case-Laws VAT and Sales Tax Tue, 12 Nov 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=161747