A. P. Shah C.J. - Since the issue involved in all these appeals is one and the same, the appeals are being disposed of by this common judgment.

In all these cases, the assessees, against the orders of assessment, have filed the appeals before the Appellate Assistant Commissioner (C.T.) under section 31 of the Tamil Nadu General Sales Tax Act, 1959 (hereinafter, for the brevity sake, referred to as "the Act") and the appellate authority returned the appeal papers since appeals did not accompany the proof of payment of 25 per cent of the disputed tax as per proviso 2 to section 31 of the Amendment Act 19 of 2002, with effect from June 3, 2002. Challenging the orders passed by the appellate authority, the assessees have filed the present writ petitions.

In W.P. Nos. 22347 (Cameo Exports v. Deputy Commercial Tax Officer), 26083 (Vidhya Enterprises v. Appellate Assistant Commissioner of Commercial Taxes) and 27441 of 2003 (Kanna Papers v. Appellate Assistant Commissioner of Commercial Taxes), the learned single Judge (K. Govindarajan, J.), following the decision in the case of Arasu Rubber Corporation Ltd. v. Additional Deputy Commercial Tax Officer reported in [2002] 126 STC 32 (Mad), allowed the writ petitions and directed the appellate authority to entertain the appeals without insisting upon the predeposit of 25 per cent of the disputed tax. While so, in the other batch of writ petitions, i.e., W.P. Nos. 36661 to 36666 of 2004 (Gopichettipalayam Agricultural Producers' Co-operative Marketing Society Limited v. Deputy Commercial Tax Officer), the learned single Judge (K. Raviraja Pandian, J.), holding that the issue is covered by the decisions in the case of Hoosein Kasam Dada (India) Ltd. v. State of Madhya Pradesh [1953] 4 STC 114 (SC) and Vitthalbhai Naranbhai Patel v. Commissioner of Sales Tax [1961] 12 STC 219 (SC), dismissed the writ petitions. Hence, the present writ appeals at the instance of the Revenue as well as the assessees.

In all these appeals, the issue involved is what is the crucial date on which the right of the assessees to prefer appeals against the order of assessment/reassessment gets crystallised - whether it is the date of assessment order or the date on which return is filed or required to be filed as per the statute or the date of issuance of pre-assessment notice.

As against the order of assessment under section 12 of the Act or against the order of reassessment under section 16 of the Act passed by the assessing authority, appeals lie under section 31 of the Act before the Appellate Assistant Commissioner. As per the second proviso to section 31 of the Act, as it stood prior to June 10, 1999, the appellant had to pay only the tax admitted by him to be due. By Tamil Nadu General Sales Tax (Fourth Amendment) Act, 1999 (Act No. 14 of 1999), with effect from June 10, 1999, the second proviso to section 31 of the Act was amended to provide for mandatory pre-deposit of 25 per cent of the difference between the tax assessed and admitted before a first appeal is entertained. Corresponding amendment was brought about to section 36 of the Act providing for a right of appeal to the Tamil Nadu Taxation Special Tribunal (in short, "the Tribunal") requiring mandatory pre-deposit of the entire taxes ordered to be due by the first appellate authority under section 31 of the Act. By Act 32 of 2000, effective from November 26, 2000, the predeposit under section 31 of the Act was reduced to 12.5 per cent of the disputed tax. Finally, by Act 19 of 2002, effective from June 3, 2002, the predeposit under section 31 of the Act was once again raised to 25 per cent of the disputed tax.

It is not disputed that the amended provisions of the Act are not given retrospective effect as and from an anterior date. In other words, the amended provisions are prospective. According to the appellants, the above restrictions placed on the appeals will not relate to the assessments and returns filed by the assessees prior to June