ORDER
S.V. Maruthi, J.
1. The petitioner is the son of one Sri Alapati Jalaiah. The said A. Jalaiah died on 29-3-96. Late A. Jalaiah was carrying on business as a proprietary concern from 1-12-1974 in the premises belonging to the 3rd respondent. After the death of A. Jalaiah, the petitioner obtained fresh registration certificate from the Assistant Commercial Tax Officer. The 3rd respondent objected for the grant of the registration in favour of the son of late A. Jalaiah. Overruling the said objection the 1st respondent granted registration on 10-4-1996. Aggrieved by the same the 3rd respondent filed an appeal before the Appellate Deputy Commissioner for Commercial Taxes. The Appellate Deputy Commissioner for Commercial Taxes directed the Assistant Commercial Tax Officer to cancel the registration certificate issued to the petitioner. Aggrieved by the same the present writ petition.
2. The main argument of the learned Counsel for the petitioner is that under Section 19 of the A.P.G.S.T. Act only a dealer is entitled to file an appeal and the 3rd respondent being not the dealer is not entitled to file the appeal, and therefore the order passed by the Deputy Commissioner for Commercial Taxes is without jurisdiction and without authority of law. In support of his contention he also relied on a judgment of this Court in “Smt. Samayamanthula Srihari and Anr. v. C.T.O. 14 APSTJ 221.
3. The learned Counsel for the 3rd respondent contended that when he raised an objection before the Assistant Commercial Tax Officer not to grant registration in favour of the son of the deceased late Sri A. Jalaiah, overruling the objection the registration is granted and therefore, he is an aggrieved person within the meaning of Section 19 of the Act and consequently the appeal filed by him is maintainable and the order is within the jurisdiction of the Deputy Appellate Commissioner for Commercial Taxes.
4. It is necessary to refer to Section 19 of A. P. G. S. T. Act, 1957, which is as follows :
“19. Appeals: (1) Any dealer objecting to any order passed or proceeding recorded by any authority under the provisions of this Act (other than an order passed or proceeding recorded by an Additional Commissioner, Joint Commissioner, Deputy Commissioner under sub-section (4-C) of Section 14) may within thirty days from the date on which the order or proceeding was served on him, appeal to such authority as may be prescribed”:
5. A reading of Section 19 of A. P. G. S. T. Act, 1957 makes it clear that it is only a dealer who is competent to file an appeal against any proceeding or order of an authority. It is undisputed that the 3rd respondent is not a dealer, therefore, he is not entitled to file an appeal against the order of the 1st respondent granting registration in favour of the petitioner. Since he is not entitled to file an appeal, any order passed by the 2nd respondent is without authority of law and without jurisdiction. Therefore, the impugned order dated 25-7-1996 is quashed.
6. The writ petition is allowed. No costs.