Appealability of penalty orders under sales tax law recognised where the order seriously affects the dealer.

Section 20 of the Mysore Sales Tax Act, as amended in 1964, allowed an appeal from every order under the Act that affected the appellant. An order imposing penalty on a dealer was held to seriously affect him and therefore fell within the appellate provision. The earlier view that such a penalty order was not appealable was rejected, and the order was treated as appealable under section 20.

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Issues: Whether an order imposing penalty under the Mysore Sales Tax Act was an appealable order under section 20.

Analysis: Section 20, as amended in 1964, authorised an appeal from every order under the Act by which the appellant was affected. An order imposing penalty on a dealer seriously affects him and therefore falls within the scope of the appellate provision. The earlier view that such an order was not appealable was incorrect.

Conclusion: The order imposing penalty was appealable under section 20 of the Mysore Sales Tax Act, 1957.

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