Adverse turnover enhancement requires reasons and fair hearing before revisional authority changes the assessed operating basis.

An appellate or revisional authority cannot increase turnover on an adverse basis without recording reasons and giving the assessee a fair opportunity to meet the proposed change. Here, the Tribunal enhanced the brick-kiln operating rounds from 13/4 to two rounds without discussing the material, without explaining the departure from the assessment basis, and without notice to the assessee. The enhancement was therefore unsustainable and was set aside. The matter was remitted for fresh determination of turnover in accordance with law.

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Issues: Whether the Tribunal could enhance the number of brick-kiln rounds and the resulting turnover without giving reasons or notice to the assessee.

Analysis: The assessment had proceeded on the basis adopted by the Sales Tax Officer, namely the kiln capacity and 1 3/4 rounds. The Tribunal altered that basis to two rounds without discussing the material, without recording reasons for the departure, and without indicating that the assessee had been put on notice. A finding that increases the tax liability to the assessee's disadvantage must rest on reasons and afford a fair opportunity to meet the proposed adverse view. On the facts, the Tribunal's abrupt enhancement could not be sustained.

Conclusion: The enhancement to two rounds was set aside and the matter was remitted for fresh consideration of turnover in accordance with law, in favour of the assessee.

Final Conclusion: The revision was allowed in part and the Tribunal was directed to redetermine the turnover afresh on the issue of the kiln's operating rounds.

Ratio Decidendi: An appellate or revisional authority cannot make an adverse enhancement in a turnover determination without reasons and without affording the affected party a fair opportunity to meet the proposed change.

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