https://www.taxtmi.com/caselaws?id=189555 The right of appeal under the Bihar Agricultural Income-tax Act was treated as a vested right that accrues when assessment proceedings commence by notice under section 19(2), not when the assessment is later completed or tax liability is finally quantified. On that basis, the amended proviso to section 25(1), requiring deposit of twelve and a half per cent of assessed tax as a condition to entertain an appeal, did not apply to the 1949-50 year because the notice predated the amendment, so the appeal could not be rejected on that ground. For 1950-51, the notice was issued after the amendment came into force, so the proviso applied and the appeal could be refused for non-payment of the prescribed deposit. en-us Wed, 04 May 1960 00:00:00 +0530 Thu, 12 Jan 2017 17:48:31 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=189555 The right of appeal under the Bihar Agricultural Income-tax Act was treated as a vested right that accrues when assessment proceedings commence by notice under section 19(2), not when the assessment is later completed or tax liability is finally quantified. On that basis, the amended proviso to section 25(1), requiring deposit of twelve and a half per cent of assessed tax as a condition to entertain an appeal, did not apply to the 1949-50 year because the notice predated the amendment, so the appeal could not be rejected on that ground. For 1950-51, the notice was issued after the amendment came into force, so the proviso applied and the appeal could be refused for non-payment of the prescribed deposit. Case-Laws Income Tax Wed, 04 May 1960 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=189555