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Issues: Whether the revisional authority could enhance the assessment in a revision filed by the dealer.
Analysis: The reference was governed by the revisional powers under the Bengal Finance (Sales Tax) Act, 1941, read with the Central Sales Tax Act, 1956. The Court relied on its earlier decision to hold that the Board of Revenue and the Commissioner possessed the power to enhance an assessment in revision, including when the revision was initiated by the dealer. The Court noted that the statutory scheme contemplated reasonable opportunity to the dealer, but that complaint was not the issue referred for decision in this reference.
Conclusion: The revisional authority had power to enhance the assessment, and the answer was in favour of the Revenue.
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