1998 (9) TMI 612

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..... ar 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 1997 (U.P. Act No. 11 of 1997), a single member of the Tribunal has been emp .....

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..... 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 necessary implication, clearly so indicated, that vested right will con .....

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