Revision order enhancing demand cannot survive after remand; additional demand must be reconsidered with hearing.

A revision order enhancing a demand could not stand after the original order had already been set aside and the matter remanded by the lower appellate authority. The additional demand therefore had to be examined afresh by the original authority rather than sustained independently. The parties were also entitled to a proper opportunity of hearing before any fresh decision was made. The revision order was accordingly set aside and the matter remanded for reconsideration of the additional demand on merits.

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Issues: Whether the revision order enhancing the demand could survive after the lower appellate authority had already set aside the original order and remanded the matter for fresh consideration, and whether the additional demand required reconsideration by the original authority.

Analysis: The impugned revision order was passed in respect of an order in original that had already been set aside by the appellate authority. In that situation, the added demand could not be sustained independently and the matter, including the additional amount, required reconsideration by the original authority. The appellants were also entitled to an adequate opportunity of hearing before any fresh order was passed.

Conclusion: The revision order was set aside and the matter was remanded to the original authority for fresh decision on the additional demand after granting opportunity of hearing.

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