Appellate enhancement power is limited by the statutory appeal scheme and cannot be exercised against an assessee without Revenue challenge.

The Sales Tax Tribunal's power to enhance an assessment under the Orissa Sales Tax Act is confined to the statutory appellate framework. Enhancement is not an independent or suo motu power; it can be exercised only where the Revenue has filed an appeal or cross-objection. In the absence of such invocation, the Tribunal cannot reopen the assessment to the assessee's detriment. The requirement of reasonable opportunity under the Rules remains relevant, but it is secondary once jurisdiction to enhance is absent, and any enhancement made without such authority is invalid.

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Issues: Whether the Sales Tax Tribunal could enhance the assessment in the absence of any appeal or cross-objection by the Revenue under the Orissa Sales Tax Act, 1947.

Analysis: The Tribunal's power under section 23(3)(c) to exercise the same powers as the first appellate authority is subject to the scheme of section 23 as a whole. The power of enhancement under section 23 is not an independent power but is linked to an appeal or cross-objection filed by the Revenue. In the absence of such appeal or cross-objection, the Tribunal cannot reopen the assessment to the detriment of the assessee. Rule 50(3) of the Orissa Sales Tax Rules, 1947 also requires reasonable opportunity before enhancement, but that aspect became secondary once the lack of jurisdiction to enhance was found.

Conclusion: The Tribunal had no jurisdiction to enhance the assessment without an appeal or cross-objection by the Revenue, and the restoration of the enhancement was invalid.

Ratio Decidendi: The appellate power to enhance an assessment is available only within the statutory appellate framework and only when invoked by the party seeking such enhancement; it cannot be exercised suo motu against an assessee in the absence of a Revenue appeal or cross-objection.

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