Tribunal's enhancement power under sales tax law existed independently; later filing-limit provision only regulated Revenue petitions.

Before insertion of section 36(3-A) of the Tamil Nadu General Sales Tax Act, the Appellate Tribunal already had jurisdiction under section 36(3)(a)(i) to enhance an assessment while disposing of an assessee's appeal. Section 36(3-A) merely regulated the time for the Revenue to file an enhancement petition and allowed delay to be condoned on sufficient cause; it did not create the enhancement power or curtail the Tribunal's pre-existing authority. Because the appeal itself put the assessment in issue, the Tribunal could act on the Revenue's petition and order enhancement, provided notice was given to the assessee and natural justice was observed.

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Issues: Whether, before insertion of section 36(3-A) of the Tamil Nadu General Sales Tax Act, 1959, the Appellate Tribunal had jurisdiction to entertain and act upon an enhancement petition filed by the Revenue during the pendency of the assessee's appeal, and whether such power was confined or affected by the limitation introduced by the later amendment.

Analysis: Section 36(3-A) was held to prescribe the period within which the Revenue's representative could file an enhancement petition and to empower the Tribunal to admit a delayed petition on sufficient cause being shown. The power to enhance assessment, however, was found to flow from section 36(3)(a)(i), which authorises the Tribunal, while disposing of an assessee's appeal, to confirm, reduce, enhance or annul the assessment or penalty. The Tribunal's jurisdiction to enhance was therefore not created by section 36(3-A); that provision only regulated the filing of the Revenue's enhancement petition. Since the appeal placed the assessment in issue before the Tribunal, enhancement could be ordered, subject to notice to the assessee and observance of natural justice. The later insertion of section 36(3-A) did not negate the Tribunal's pre-existing power.

Conclusion: The enhancement petition filed by the Revenue was competent, and the Tribunal had jurisdiction to act upon it and pass an enhancement order after giving notice to the assessee.

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