Appellate Tribunal's power to enhance assessment is plenary and not dependent on prior first appellate consideration.

Section 36(3) of the Central Sales Tax Act, 1956 gives the Appellate Tribunal plenary power in an appeal against an assessment order to confirm, reduce, enhance or annul the assessment. That power is not conditioned on whether the Appellate Assistant Commissioner had previously considered or rejected enhancement. The absence of an earlier enhancement step at the first appellate stage does not limit the Tribunal's statutory jurisdiction. The enhancement petition therefore had to be examined on merits, and the Tribunal's contrary view was held erroneous.

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Issues: Whether the Appellate Tribunal had power under section 36(3) of the Central Sales Tax Act, 1956 to enhance an assessment in second appeal even though the Appellate Assistant Commissioner had not earlier considered or made such enhancement.

Analysis: Section 36(3) expressly empowers the Appellate Tribunal, while disposing of an appeal against an assessment order, to confirm, reduce, enhance or annul the assessment. The provision contains no limitation making the exercise of that power dependent on whether the first appellate authority had previously considered enhancement. The absence of any earlier attempt at enhancement by the Appellate Assistant Commissioner does not restrict the Tribunal's statutory authority, and the enhancement petition had therefore to be examined on merits.

Conclusion: The Tribunal did possess jurisdiction to entertain and decide the enhancement petition on merits, and its contrary view was erroneous.

Final Conclusion: The revisional challenge succeeded, and the enhancement petition was directed to be considered by the Tribunal in accordance with law.

Ratio Decidendi: The appellate power to enhance an assessment under section 36(3) is plenary in relation to an appeal against an assessment order and is not conditioned by any prior consideration or rejection of enhancement at an earlier appellate stage.

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