https://www.taxtmi.com/caselaws?id=276511 A right of appeal in tax matters exists only where the statute expressly provides it, and an order not specifically made appealable cannot be treated as appealable by construction. Rule 6B was upheld as a valid ancillary rule enabling cancellation of renewal where a firm was not genuine, but section 30(1) was confined to the orders expressly made appealable by the Act. Because the Act made refusal to register and certain cancellation orders appealable but did not expressly provide an appeal against cancellation under rule 6B, such an appeal was unavailable. en-us Fri, 23 Feb 1962 00:00:00 +0530 Tue, 13 Nov 2018 10:58:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=276511 A right of appeal in tax matters exists only where the statute expressly provides it, and an order not specifically made appealable cannot be treated as appealable by construction. Rule 6B was upheld as a valid ancillary rule enabling cancellation of renewal where a firm was not genuine, but section 30(1) was confined to the orders expressly made appealable by the Act. Because the Act made refusal to register and certain cancellation orders appealable but did not expressly provide an appeal against cancellation under rule 6B, such an appeal was unavailable. Case-Laws Income Tax Fri, 23 Feb 1962 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=276511