1956 (12) TMI 35

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....ction 16(b) of the Act proposed a sum of Rs. 940 for the composition of the offence and this was confirmed by the Commercial Tax Officer on appeal. The dealer appealed to the Tribunal urging that the composition amount was excessive. In T.R.C. No. 33 of 56 the offence was for failing to include particular items in the turnover and suppressing in the turnover of Rs. 10,000. In the appeal preferred by the dealer against the order of the prescribed authority fixing the amount of composition, the Tribunal reduced the amount to Rs. 500. A preliminary objection in both these appeals was raised on behalf of the State that no appeal lay. This objection was overruled by the Tribunal and hence these revision petitions before us. The learned Governmen....

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....ction (2)" were substituted by the words "any dealer objecting to an order passed or proceeding recorded under the provisions of this Act". This amendment therefore gave the right of appeal to a dealer who was aggrieved by any order passed or a proceeding recorded under this Act. The particular act of the subordinate authority against which the appeal was preferred to the Tribunal, as has been observed above, was one under section 16 of the Act. If, therefore, that act of the authority is regarded as an "order passed" or a "proceeding recorded" then an appeal is competent. The question, therefore, to be determined is whether the prescribed authority's act of accepting the amount offered by the dealer by way of composition amounted to a proc....