Revisional power cannot enhance turnover beyond the original assessment when the assessee alone appeals.

Revisional power under section 37 of the Pondicherry General Sales Tax Act, 1967 could be used to set aside the appellate order, but not to worsen the assessee's position by enhancing taxable turnover beyond the original assessment in an appeal filed by the assessee. The Government could restore the assessing authority's order or direct fresh determination, but it could not modify the appellate order so as to impose a higher turnover than that already assessed. The revisional order was therefore without power to that extent and was set aside in favour of the assessee.

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Issues: Whether, in exercise of revisional power under section 37 of the Pondicherry General Sales Tax Act, 1967, the Government could set aside the appellate order and itself redetermine the taxable turnover to a figure higher than that fixed by the assessing authority in an appeal filed by the assessee.

Analysis: The revisional authority was competent to set aside the order of the Appellate Assistant Commissioner. However, once the appeal had been preferred by the assessee, the revisional power could not be used to place the assessee in a worse position by enhancing the turnover beyond the assessment originally made. The authority could either restore the assessing authority's order or set aside the assessment and direct fresh determination, but it could not modify the appellate order so as to impose a higher turnover than the original assessment.

Conclusion: The Government's order was without power to the extent it modified the appellate order and enhanced the turnover beyond the original assessment, and that part of the order was liable to be set aside in favour of the assessee.

Ratio Decidendi: A revisional authority may set aside an appellate order, but it cannot, at the instance of the assessee's appeal, enhance liability beyond the assessment originally made and thereby worsen the assessee's position.

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