TMI Blog1979 (8) TMI 200X X X X Extracts X X X X X X X X Extracts X X X X ..... Sales Tax Act. The assessment years involved are 1953-54, 1954-55 and 1955-56. The certificates were issued between 1959-60. Why were the appeals filed in 1975 is not clear, but the appellate authority dismissed them on the finding that recovery certificates were only information and not orders; as such no appeal lay. In revision, the orders were set aside and the cases were remanded to the appell ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rticle 226 of the Constitution of India. In any case, the remedy of appeal is a statutory remedy and not an inherent right. It has to be seen whether section 9 of the Act permits filing of an appeal against recovery certificate. The section, before its amendment, ran as under: "Section 9. (1) Any dealer objecting to an order allowing or refusing an application for exemption certificate under cla ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... as maintainable. He obviously applied the amended section 9. The learned counsel for the assessee strongly pleaded that appeals having been filed in 1975 the amended provision of section 9 was applicable. Without deciding the question whether in respect of proceedings which were initiated prior to amendment the amended provision applied or not the order cannot be upheld as the appeal is not mainta ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... as: " 'Order' means the formal expression of any decision of a civil court which is not a decree." A recovery certificate is neither a formal expression of a decision nor a command or mandate; as such it cannot be considered to be an order. The analogy that it is in the nature of execution proceedings is not applicable. And even if it is so, the appeal would be under section 9 only if it is ..... X X X X Extracts X X X X X X X X Extracts X X X X
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