https://www.taxtmi.com/caselaws?id=161946 Amended pre-deposit requirements for tax appeals were held not to apply retrospectively to returns filed before the amendment. The court treated the right of appeal as a vested right accruing when the lis commenced, and in tax matters that point arose when the return was filed or was due to be filed. Because the amendment introducing a mandatory twenty-five per cent pre-deposit contained no express or necessary retrospective effect, the pre-amendment regime continued to govern. Section 4 of the Punjab General Clauses Act, 1898 preserved the accrued right and the corresponding obligation under the old law, so the insistence on the amended pre-deposit was set aside. en-us Mon, 22 Mar 2004 00:00:00 +0530 Tue, 11 Feb 2014 17:30:30 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=161946 Amended pre-deposit requirements for tax appeals were held not to apply retrospectively to returns filed before the amendment. The court treated the right of appeal as a vested right accruing when the lis commenced, and in tax matters that point arose when the return was filed or was due to be filed. Because the amendment introducing a mandatory twenty-five per cent pre-deposit contained no express or necessary retrospective effect, the pre-amendment regime continued to govern. Section 4 of the Punjab General Clauses Act, 1898 preserved the accrued right and the corresponding obligation under the old law, so the insistence on the amended pre-deposit was set aside. Case-Laws VAT and Sales Tax Mon, 22 Mar 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=161946