Statutory right of appeal is limited to dealers only; a non-dealer's appeal against registration was incompetent.

Section 19 of the Andhra Pradesh General Sales Tax Act confines the right of appeal to a dealer objecting to an order or proceeding under the Act. A non-dealer, even if he had objected before the assessing authority, had no statutory standing to maintain an appeal against an order granting registration. Because the appeal was filed outside the class expressly authorised by the provision, the appellate authority lacked jurisdiction to entertain it or issue directions. The appellate order was therefore without authority of law.

---

---

Issues: Whether, under section 19 of the Andhra Pradesh General Sales Tax Act, 1957, a person who is not a dealer can maintain an appeal against an order granting registration, and whether an appellate order passed at the instance of such person is without jurisdiction.

Analysis: Section 19 permits an appeal only by a dealer objecting to an order passed or proceeding recorded under the Act. The objector in this case was not a dealer. Since the right of appeal is a statutory right confined to the class expressly named in the provision, a non-dealer could not invoke it merely because he had raised an objection before the assessing authority. The appellate authority therefore had no authority to entertain the appeal or pass directions on it.

Conclusion: The appeal by the non-dealer was not maintainable, and the appellate order was jurisdiction and without authority of law.

Ratio Decidendi: A statutory right of appeal can be exercised only by the person expressly authorised by the provision, and an appeal filed by one outside that class is incompetent and cannot confer jurisdiction on the appellate authority.

---