Appealability of hearing notice fails where the communication is only an intimation and ermines no right or liability.

A Superintendent's letter fixing a personal hearing and stating that no adjournment would be granted and no cross-examination would be allowed was treated only as an intimation for hearing before the Additional Commissioner. Because the communication did not determine any right or liability, it was not an appealable order. On that basis, the appeal was held to be not maintainable and was rejected.

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Issues: Whether an appeal lies against a Superintendent's letter intimating the date of personal hearing and stating that no adjournment will be granted and no cross-examination will be allowed.

Analysis: The impugned communication was only an intimation for personal hearing before the Additional Commissioner. It did not determine any right or liability and, therefore, could not be treated as an appealable order.

Conclusion: The appeal was not maintainable and was rejected.

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