Proper authorisation for departmental appeal requires application of mind under Section 35B(2), or the appeal is incompetent.

A departmental appeal under Section 35B(2) must be authorised only after the Collector or Commissioner applies mind and forms an opinion that the impugned order is not legal or proper. The recorded authorisation and notesheet did not show any clear satisfaction or conclusion on that point, so the defect was not cured. The appeal was therefore treated as incompetent for want of proper authorisation and was dismissed.

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Issues: Whether the departmental appeal was maintainable in the absence of a valid authorisation showing that the Collector had applied his mind under Section 35B(2).

Analysis: Section 35B(2) requires the Commissioner or Collector to form an opinion that the impugned order is not legal or proper before directing an authorised officer to file the appeal on his behalf. The authorisation placed on record, including the accompanying notesheet, did not disclose such application of mind or a clear conclusion that the order was appealable and improper. The defect was therefore not cured.

Conclusion: The appeal was held to be incompetent for want of proper authorisation and was dismissed.

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