Appealability of recovery certificate under sales tax law rejected; recovery process was not an appealable order.

The right of appeal is statutory and depends on the language of section 9 of the U.P. Sales Tax Act, which specified the orders that could be appealed both before and after amendment. A recovery certificate issued for realization of arrears was treated as part of recovery or execution and not as a formal order, decision, or command within the meaning of that provision. No appeal lay against the recovery certificate, and the appellate authority was correct to dismiss the appeals; recourse under article 226 remained available if necessary.

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Issues: Whether a recovery certificate issued by the assessing authority is an order appealable under section 9 of the U.P. Sales Tax Act.

Analysis: The right of appeal is statutory and depends on the language of section 9. The provision, both before and after amendment, specified the classes of orders against which an appeal lay. A recovery certificate sent for realization of arrears was neither a formal decision nor a mandate or command of the kind contemplated by the term "order". The nature of the certificate as part of recovery or execution did not by itself make it appealable, and the remedy under article 226 of the Constitution of India remained available if needed.

Conclusion: No appeal lay against the recovery certificate, and the appellate authority had rightly dismissed the appeals.

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