Composition recorded in sales tax proceedings is appealable where the authority records acceptance and closes the matter.

Acceptance of composition under the sales tax law, when recorded by the prescribed authority in the course of proceedings, constituted a "proceeding recorded" within the appellate provision. The court treated composition not as a private agreement but as part of the official disposal of the matter, with the record reflecting acceptance of the dealer's offer and the dropping of prosecution. On that basis, the appellate right extended to the recorded composition proceeding, and the objection that no appeal was competent was rejected in favour of the assessee.

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Issues: Whether an order accepting composition of an offence under the sales tax law constituted an "order passed" or "proceeding recorded" so as to make an appeal maintainable under the appellate provision.

Analysis: The appellate section, as amended, conferred a right of appeal on any dealer objecting to an order passed or proceeding recorded under the Act. The act of composition was not treated as a bilateral contract between equal parties; rather, the prescribed authority had to record acceptance of the dealer's offer so that the composition could be completed and prosecution dropped. That act was regarded as part of the official disposal of the matter and as a record of what had happened in the course of the enquiry. In that setting, the closure of the matter on composition was held to be a proceeding recorded, distinct from a mere order, and therefore within the language of the appeal provision.

Conclusion: An appeal lay against the recording of composition proceedings, and the objection that no appeal was competent was rejected in favour of the assessee.

Ratio Decidendi: Where a statutory authority records acceptance of composition in the course of proceedings, the act constitutes a "proceeding recorded" within the meaning of the appellate provision and is appealable.

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