ORDER P. D. MULYE, J. - The applicant-assessee has filed this application under section 44(2) of the M.P. General Sales Tax Act and the Rules made thereunder, read with section 9(2) of the Central Sales Tax Act, arising out of the order under section 38 in Sales Tax Appeal No. 329/PBR/81, relating to the assessment for the period 1st January, 1976 to 31st December, 1976, for which the applicant was assessed to sales tax by the assessing authority on 6th December, 1979. 2. Facts giving rise to this application, may be stated, in brief, thus : As the applicant had not submitted any returns during the assessment period for the calendar year 1976, as required under section 17 of the M.P. General Sales Tax Act, demand of Rs. 1,06,571 was raised under the Central Act by the assessing authority by an order passed on 6th December, 1979. The applicant filed first appeal and deposited 1/3rd of the balance demand while preferring the appeal. The said proceeding for assessment was initiated, vide notice under section 9(2) of the Central Sales Tax Act read with section 18(4)(a) of the M.P. General Sales Tax Act dated 19th December, 1977. A show cause notice was given to him by the Appellate Deputy Commissioner of Sales Tax, Indore, asking him as to way his appeal should not be summarily rejected as he had not deposited 75 per cent of the balance demand along with the presentation of the memo of appeal. The applicant in reply to the show cause notice submitted that since the assessment pertains to the period prior to the amended section 38 came into being he was only liable to pay 1/3rd of the balance demand though he stated that he was prepared to pay the balance demand and he should be told how much additional amount should be paid by him. The appeal, however, was summarily rejected. 3. Against the rejection of the appeal, the assessee-applicant went up in second appeal before the Tribunal, which also upheld the order of the first appellate authority on the ground that according to the amended provisions of section 38 of the M.P. General Sales Tax Act as the assessee had not filed any return, he was liable to pay 75 per cent of the balance amount along with the presentation of memo of appeal. 4. 4. The applicant, therefore, submitted an application before the Tribunal under section 44(1) of the M.P. General Sales Tax Act with a prayer to refer the following question of law, which according to the applicant arises out of the facts of this case, for the opinion of this Court : "Whether, on the facts and in the circumstances of the case, the Tribunal was right in holding that the order passed by the Appellate Deputy Commissioner summarily rejecting the appeal under rule 58(1) and (3) of the M.P. General Sales Tax Rules was not erroneous in law ?" The said application was rejected. Hence this application. 5. After hearing the learned counsel and after going through the relevant provisions of law we are of opinion that considering the facts and circumstances of the case a question of law as proposed by the applicant does arise in the present case as the learned counsel for the respondent-State also submitted that in view of the wording of the amended provision of law such a question does arise in regard to the applicability of the provisions of law relating to right of appeal, which is a vested one. Admittedly the assessment relates to the calendar year 1976; that proceedings for assessment were initiated, vide notice dated 19th December, 1977 at which time according to the provisions of section 38(3) of the M.P. General Sales Tax Act, which remained in force from 15th April, 1968 to 30th September, 1978, the applicant was required to deposit only 1/3rd amount along with the memo of appeal which in the present case was deposited by the applicant within a period of 30 days from the date of the order of the assessing authority. It is also not in dispute that the amended section 38(3-A) of the M.P. General Sales Tax Act came into force on 1st October, 1978 which continues even till today and according to this amended section now it is obligatory to deposit 75 per cent while preferring an appeal. It is also not in dispute that the amended section 38(3-A) of the M.P. General Sales Tax Act came into force on 1st October, 1978 which continues even till today and according to this amended section now it is obligatory to deposit 75 per cent while preferring an appeal. Therefore, according to the applicant, since the assessing authority started the initiation of the proceeding prior to the amendment, i.e., 1st October, 1978, the right of appeal was governed by the old provisions of law for which he placed reliance on the decision of the Supreme Court reported in [1953] 4 STC 114 [Hoosein Kasam Dada (India) Ltd. v. State of Madhya Pradesh] to the effect that the right of appeal is not a remedy of procedure but is a matter of substantive right. The learned counsel further submitted that a pre-existing right of appeal is not destroyed by an amendment if the amendment is not made retrospectively by express words or necessary implication. He also submitted that the amended wording of section 38(3-A) would not apply to the case of the applicant and, therefore, it also requires a correct interpretation thereof as to whether it affects the right of appeal of the applicant according to the provisions of law which was in force prior to the said amendment. 6. Thus, we are of opinion that the question of law as proposed by the applicant, considering the facts and circumstances of the case, does arise in the present case. We, therefore, call upon the Tribunal requiring it to state the case and refer the following question of law for the opinion of this Court : "Whether, on the facts and in the circumstances of the case, the Tribunal was right in holding that the order passed by the Appellate Deputy Commissioner summarily rejecting the appeal under rule 58(1) and (3) of the M.P. General Sales Tax Rules was not erroneous in law ?" The petition is disposed of accordingly with no order as to costs. Petition allowed.