Compulsory deposit orders were appealable where the statutory scheme and demand form expressly provided an appellate remedy.

The compulsory deposit scheme permitted an appeal against an order determining the amount payable, and the prescribed demand notice in Form D expressly informed the assessee that an appeal could be filed in Form 35 under Part A of Chapter XX of the Income-tax Act, 1961. On that construction, the appellate remedy extended to the order requiring payment of compulsory deposit, so the Appellate Assistant Commissioner had jurisdiction to entertain the appeal and it could not be treated as incompetent.

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Issues: Whether the appeal against the order determining the compulsory deposit was competent before the Appellate Assistant Commissioner.

Analysis: The compulsory deposit scheme and the demand form prescribed under it contemplated an appeal against an order determining the compulsory deposit. The notice in Form D expressly informed the assessee that an appeal could be presented under Part A of Chapter XX of the Income-tax Act, 1961 in Form No. 35. The appellate remedy therefore extended to the order requiring payment of compulsory deposit, and the appeal could not be rejected as incompetent.

Conclusion: The appeal before the Appellate Assistant Commissioner was competent.

Ratio Decidendi: Where the statutory scheme and the prescribed demand form expressly provide for an appeal against an order determining compulsory deposit, the appellate authority has jurisdiction to entertain the appeal.

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