1998 (9) TMI 612

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..... l against the order of the appellate authority under section 9 of the Uttar Pradesh Trade Tax Act (hereinafter referred to as "the Act") was cognizable before a Bench constituting two members. The present revision relates to the assessment year 1983-84, when the appeal was filed under section 9 in the year 1992 and the disputed tax was for a sum of Rs. 38,446. By the amendment made in the year 199 .....

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..... e matter of procedural law, but where the question is of change of forum it ceases to be a question of procedure only. The forum of appeal or proceedings is a vested right as opposed to pure procedure to be followed before a particular forum. The right becomes vested when the proceedings are initiated in the Tribunal or court of first instance and unless the Legislature has, by express words or by .....

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