JUDGMENT 1. - I have satisfied myself that the amendment of proviso to section 16 (1) Rajasthan Land and Buildings Tax Act 1964 as brought about by Act No. XIX of 1982 is not retrospective. The amendment effected by Act No. xix of 1982 commenced from September 29, 1982. This means that the petitioner is to maintain the appeal under section 16, Rajasthan Land and Buildings Tax Act, 1964 on satisfactory proof of payment of one half of the tax assessed and payable by him in accordance with the order appealed from. The Deputy Director (Appellate Authority) under the Land and Buildings Tax Department Jaipur Range, Jaipur is therefore directed to entertain the petitioner's appeal on the petitioner's satisfying him that he has deposited one half of the tax assessed and payable by him in accordance with the order appealed from. 2. The writ petition stands disposed of accordingly. *******