TMI Blog1956 (12) TMI 35X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 Government Pleader confined his arguments to the sole question about the entertainment of the appeal against an order unde ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 proceeding recorded. A proceeding in its general acceptation is an act which is done by an authority, an act necessar ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... re, in the context, recording of proceedings is something different from an order. An order would indicate some expression of opinion which is to be carried out or enforced. It is the conclusion of a body (Court, authority or tribunal) upon any motion while the recording of proceeding would mean the incorporating of any matter that had happened. Proceeding has been held to mean in the Oxford Dictionary as "a record of the business done." The closing of a case by composition, against a dealer who has rendered himself liable to prosecution for violation of the mandatory provisions of the Act is a proceeding recorded by the prescribed authority within the meaning of section 11 of the Madras Sales Tax (Amendment) Act, and, therefore, an appea ..... X X X X Extracts X X X X X X X X Extracts X X X X
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