Facts :The assessee filed a sales tax return in 1947 and assessment proceedings were initiated under the Central Provinces and Berar Sales Tax Act, 1947. During pendency, Section 22(1) was amended in 1949 requiring full payment of assessed tax as a condition for admitting an appeal. After assessment in 1950, the assessee filed an appeal without depositing tax. Authorities rejected the appeal applying the amended provision, and the High Court upheld the rejection.Court Decision:The Supreme Court held that the right of appeal is a substantive and vested right accruing when proceedings are initiated. The amendment imposing a pre-deposit condition materially restricted this right and was not merely procedural. Since the amendment did not expressly or by necessary implication operate retrospectively, it could not apply to proceedings initiated prior to the amendment. The Court directed that the appeal be admitted without requiring deposit of tax.Cases Referred:Colonial Sugar Refining Co. Ltd. v. IrvingNana bin Aba v. Sheku bin AnduDelhi Cloth and General Mills Co. Ltd. v. Income-tax CommissionerKirpa Singh v. Rasaldar Ajaipal SinghSardar Ali v. DalimuddinBadruddin Abdul Rahim v. Sitaram Vinayak ApteIn re Vasudeva SamiarRam Singha v. Shankar DayalRadhakisan v. ShridharGordhan Das v. Governor-General in CouncilNagendra Nath Bose v. Mon Mohan Singha RoyJanardan Reddy v. StateGanpat Rai v. Agarwal Chamber of Commerce Ltd.