HOOSEIN KASAM DADA (INDIA) LTD. vs THE STATE OF MADHYA PRADESH AND OTHERS.

The Supreme Court held that the right of appeal is a substantive right that vests when proceedings are initiated, governed by the law in effect at that time. It ruled that the amendment to Section 22(1) of the Central Provinces and Berar Sales Tax Act, 1947, which required proof of tax payment for appeal admission, was not merely procedural but significantly altered the right to appeal. Consequently, the amendment had no retrospective effect, and the appellant's appeal could not be rejected for non-payment of tax as the right to appeal was established prior to the amendment.