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Issues: (i) Whether the revisional authority under rule 29 of the Rajasthan Entertainments and Advertisements Tax Rules, 1957 had power to examine the legality and propriety of the appellate order and to set it aside. (ii) Whether enhancement or restoration of the original assessment and penalty required a separate notice when the appellate authority had reduced the demand.
Issue (i): Whether the revisional authority under rule 29 of the Rajasthan Entertainments and Advertisements Tax Rules, 1957 had power to examine the legality and propriety of the appellate order and to set it aside.
Analysis: Rule 29 empowers the revisional authority to call for the record of subordinate proceedings to satisfy itself about their legality or propriety and to pass such orders as it thinks fit. The expression is wide enough to permit examination of both questions of law and fact. Where the appellate finding is perverse, erroneous, or based on no evidence, the revisional authority can interfere and restore or vary the order passed below.
Conclusion: The revisional authority did have jurisdiction to set aside the appellate order and restore the assessment orders.
Issue (ii): Whether enhancement or restoration of the original assessment and penalty required a separate notice when the appellate authority had reduced the demand.
Analysis: A notice of enhancement is necessary only when the revisional authority proposes to increase the demand beyond the level originally assessed. Where the revisional order merely restores the assessment already made by the assessing authority and does not exceed that amount, no further notice is required. The petitioner had already been heard in the assessment proceedings, and no violation of natural justice was established.
Conclusion: No separate notice of enhancement was required in the facts of the case.
Final Conclusion: The writ petition failed on all substantial grounds, and the revisional order restoring the assessment was upheld.
Ratio Decidendi: A revisional authority vested with power to examine the legality or propriety of subordinate proceedings may interfere with a perverse appellate order and restore the original assessment, and a separate notice of enhancement is unnecessary where the revisional order does not exceed the original assessed demand.
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