An order passed under sub-section (6) or (7) of s 206C is appealable under s 246 (now s 246A) of the Income-tax Act

CIT, Meerut Vs The District Excise Office (Allahabad High Court) – Right to file an appeal is statutory right. Unless a right of appeal is provided for specifically, no appeal can be filed. It is also equally true that while interpreting the provision dealing with the right of appeal, it should be interpreted liberally in such a manner to advance cause of justice. Take the case as it is herein, the assessee is State Government employee being the District Excise Officer.

In discharge of his official duty

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