- (1.) S. L. SARAF, J. Heard learned counsel for the parties. Prior to the amendment made by Uttar Pradesh Act No. 11 of 1997 the appeal 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 1997 (U. P. Act No. 11 of 1997), a single member of the Tribunal has been empowered to hear the appeal if the disputed tax was less than Rs. 50,000. As such taking the shelter of the amended provisions the Tribunal by a single member passed an order involving the taxable amount of Rs. 38,000. The case of the petitioner is that since the appeal was filed before 1997 amendment the same should be heard-by a division Bench and not by a single member. The submission is that the proceedings before a division Bench by the unamended Act has placed a right to get his appeal heard by a division Bench.
(2.) MR. Bharat Ji Agarwal relies on the judgment in the case of Commissioner of Income-tax v. Dhadi Sahu [1993] 199 ITR 610 where it is said that the forum of appeal or proceedings is a vested right in the 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 necessary implication, clearly so indicated, that vested right will continue in spite of the change of jurisdiction of the different Tribunals or forums. In that view of the matter the orders of the Tribunal passed by a single member is set aside. The Tribunal is directed to hear the appeal of the applicant by a division Bench. With these observation this revision is disposed of Petition disposed of accordingly. .;