Appeal against provisional assessment failed where the order only required expeditious finalisation and a speaking order.

Provisional assessment of RT-12 returns was treated as distinct from provisional approval of a price list, so the cited precedent on appealability was held inapplicable. The challenged direction merely required the lower authority to finalise the matter expeditiously and pass a speaking order, and no substantive illegality or infirmity was shown in that direction. On that basis, the appeal against the provisional assessment was not accepted and the lower authority's order was left undisturbed.

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Issues: Whether an appeal lay against the provisional assessment of RT-12 returns and whether the impugned order suffered from any infirmity.

Analysis: The provisional approval of the classification list and the provisional assessment of the RT-12 returns were distinct from the situation relied upon by the appellant. The cited precedent concerned maintainability of an appeal against provisional approval of a price list and was held inapplicable on the facts. The impugned order had only directed the lower authority to finalise the matter expeditiously and to pass a speaking order, and no substantive illegality was shown in that direction.

Conclusion: The appeal against the provisional assessment was not accepted and the impugned order was found to be free from infirmity.

Final Conclusion: The appeal failed and the order of the lower authority was left undisturbed.

Ratio Decidendi: An appeal will not succeed where the challenged order merely directs the competent authority to decide the matter finally and no legal infirmity in such direction is shown.

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