Appellate enhancement power is limited to assessment appeals; it cannot be invoked in a refund interest dispute.

The appellate power to enhance assessment under section 55(7)(a) of the Bombay Sales Tax Act applies only in an appeal against an assessment order. Appeals confined to withdrawal of interest on refund under section 55(7)(b) or the residuary section 55(7)(c) do not carry that enhancement power, because section 55(7)(c) cannot be read to make section 55(7)(a) redundant. The appellate authority's jurisdiction remains limited to the subject matter of the appeal, so assessment enhancement cannot be introduced where the only dispute concerns withdrawal of interest.

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Issues: Whether, in an appeal against withdrawal of interest on refund under section 55(7)(b) or section 55(7)(c) of the Bombay Sales Tax Act, 1959, the appellate authority could enhance the assessment.

Analysis: Section 55(7)(a) confers the power to confirm, reduce, enhance or annul an assessment only in an appeal against an order of assessment. Section 55(7)(b) is confined to appeals against penalty or interest orders, while section 55(7)(c) is a residuary provision covering other appeals. The opening words of section 55(7)(c) show that it cannot be read so broadly as to make section 55(7)(a) redundant. The power to enhance assessment is therefore not available under section 55(7)(b) or section 55(7)(c). The appellate authority's jurisdiction remains limited to the subject matter of the appeal, and where the only challenge is to withdrawal of interest, assessment enhancement cannot be introduced.

Conclusion: The appellate authority had no power to enhance the assessment in such an appeal, and the rejection of the reference applications was .

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