Compounding offer under sales tax law is not an appealable order unless it contains a statutory direction or sanction.

A mere offer to compound or avoid prosecution under the Bombay Sales Tax Act is not an appealable order unless it contains a conclusive statutory direction or sanction. The Collector's letter did not compel any action, did not itself sanction prosecution, and only stated that prosecution would not be pursued if composition amount was paid. It therefore lacked the character of an order under Section 21 and could not be appealed; the appeal was premature.

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Issues: Whether the Collector's letter offering composition under the Bombay Sales Tax Act was an appealable order under Section 21.

Analysis: An appeal lay only against an order. The impugned communication did not direct the appellant to do anything and did not itself sanction prosecution. It merely offered that prosecution would not be pursued if the amount for composition was paid. Since it did not compel any action or operate as a sanction under the Act, it could not be treated as an appealable order.

Conclusion: The communication was not an appealable order under Section 21 of the Bombay Sales Tax Act, and the appeal was premature.

Ratio Decidendi: A mere offer to compound or avoid prosecution does not constitute an appealable order unless it contains a conclusive direction or sanction under the statute.

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