Recovery communication is not an adjudication order; appeal against a mere attachment notice was held not maintainable.

A mere recovery communication proposing attachment for unpaid dues is not an adjudication order because it does not decide any lis or determine rights. Appeal lies only against an adjudicatory order, so a letter intimating that the department will proceed with recovery cannot be challenged as if it were a final decision. On that basis, the appeal against the communication was not maintainable, and its dismissal was upheld.

---

---

Issues: Whether an appeal lies against a communication issued by the Assistant Commissioner seeking recovery of outstanding dues and proposing attachment, and whether such communication is an adjudication order.

Analysis: The communication dated 26-3-2002 was only a letter intimating that the department would proceed with attachment because the dues remained unpaid. It did not decide any lis or determine rights by way of adjudication. An appeal is maintainable only against an adjudication order, and a mere recovery communication cannot be treated as such.

Conclusion: The appeal against the letter was not maintainable and the dismissal of the appeal was correct.

---