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PETITIONER: HOOSEIN KASAM DADA (INDIA) LTD.
Vs.
RESPONDENT: THE STATE OF MADHYA PRADESH AND OTHERS.
DATE OF JUDGMENT: 23/02/1953
BENCH: DAS, SUDHI RANJAN BENCH: DAS, SUDHI RANJAN MAHAJAN, MEHR CHAND
CITATION: 1953 AIR 221 1953 SCR 987 CITATOR INFO : E 1957 SC 540 (20,65) R 1960 SC 980 (5,8,11) RF 1967 SC 344 (4,8,9) R 1968 SC 13 (9) D 1978 SC2280 (10) D 1988 SC2010 (7)
ACT: Appeal-Right to appeal-Whether vested right-When right vests -Change of law after initiation of proceedings in lower Court -Law governing appeal-Law making deposit of amount of appeal a condition for admission of appeal-Whether manner of mere procedure- -Central Provinces and Berar Sales Tax Act, 1947, s. 22 (1) -Central Provinces Sales Tax Act (Second Amendment) Act, 1950.
HEADNOTE: The right of appeal is a matter of substantive right and not merely a matter of procedure, and this right becomes vested in a party when the proceedings are first initiated in, and before a decision is given by, the inferior Court and such a right cannot be taken away except by express enactment or necessary intendment. Section 22(l.) of the Central Provinces and Berar Sales Tax Act, 1947, provided that no appeal against an order of assessment should be entertained by the prescribed authority unless it was satisfied that such amount of tax as the a...