Revisional enhancement of assessment was upheld where the statute permitted it and the assessee received a fair hearing.

Under the Assam Sales Tax Act, 1947, revisional jurisdiction could include enhancement of assessment because the revisional power under Section 31(1) was subject to the Act, the appellate authority was expressly empowered to enhance under Section 30(4), and Section 32(2) supported that broader supervisory control. An enhancement order, being prejudicial, also had to comply with the proviso to Section 31(1) by giving a reasonable opportunity of being heard. On the facts stated, that safeguard was satisfied because the assessee was heard, a further hearing was adjourned to Tezpur, counsel appeared, and a sales statement was submitted, which formed the basis of enhancement.

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Issues: (i) Whether the Commissioner, while exercising revisional jurisdiction under the Assam Sales Tax Act, 1947, had power to enhance the assessment. (ii) Whether enhancement of assessment could be sustained when the assessee was allegedly not given a reasonable opportunity of being heard.

Issue (i): Whether the Commissioner, while exercising revisional jurisdiction under the Assam Sales Tax Act, 1947, had power to enhance the assessment.

Analysis: The revisional power under Section 31(1) is expressed to be subject to the provisions of the Act. The appellate authority is expressly empowered under Section 30(4) to enhance assessment, and that power was treated as part of the broader revisional control available to the Commissioner. The language of the statute and the reference to the Commissioner's powers in Section 32(2) supported the conclusion that enhancement could be made in revision.

Conclusion: The Commissioner had power to enhance the assessment in revision, and the answer was against the assessee.

Issue (ii): Whether enhancement of assessment could be sustained when the assessee was allegedly not given a reasonable opportunity of being heard.

Analysis: An order enhancing assessment is prejudicial and therefore attracts the proviso to Section 31(1), requiring a reasonable opportunity of hearing. On the record, the assessee was heard, the matter was adjourned for a further hearing at Tezpur, an advocate appeared, and the assessee submitted a statement of sales. The enhancement was made on the basis of material furnished by the assessee, so the procedural safeguard was held to have been satisfied.

Conclusion: The requirement of reasonable opportunity of being heard was complied with, and the answer was against the assessee.

Final Conclusion: The challenge to the revisional enhancement failed, and the dismissal of the reference application stood affirmed with costs.

Ratio Decidendi: A revisional authority empowered to act subject to the Act may exercise the power of enhancement where the statute confers that power on the appellate authority, provided the assessee is given a reasonable opportunity of being heard before any prejudicial order is passed.

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