Territorial appellate jurisdiction in assessment disputes follows the assessing authority's location; transfer of proceedings does not change the forum.

Territorial appellate jurisdiction in assessment matters lies with the High Court within whose jurisdiction the assessing authority that passed the order is situated. The filing party was not before the adjudicating authority, and the impugned order arose from proceedings connected to an office outside the Court's territorial limits. The principle that transfer of proceedings does not shift the forum of appeal was applied, so the maintainability objection succeeded and the appeal was dismissed with liberty to approach the proper jurisdictional forum.

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Issues: Whether the appeal was maintainable before the High Court having regard to the jurisdictional location of the assessing authority and the principle governing the forum of appeal.

Analysis: The appeal was filed by a party who was not before the adjudicating authority, while the impugned order arose from proceedings in which the relevant office was located outside the Court's territorial jurisdiction. Reliance was placed on the principle that the forum of appeal is determined by the location of the assessing authority that passed the order, and that transfer of the case does not alter the appellate jurisdiction. The cited principle was treated as governing the present maintainability objection.

Conclusion: The appeal was held to be not maintainable before this Court and was dismissed, with liberty to approach the jurisdictional High Court.

Final Conclusion: The decision turns on territorial appellate jurisdiction and confirms that the proper forum for challenge lies before the High Court within whose jurisdiction the assessing authority is situated.

Ratio Decidendi: In appeals concerning assessment orders, appellate jurisdiction lies with the High Court having territorial jurisdiction over the assessing authority that passed the order, and transfer of proceedings does not shift that forum.

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