Appellate power under fiscal law can extend to new concession claims arising from assessment proceedings, even if not raised earlier.

Under the MVAT Act, appellate authorities may consider and allow a concessional tax claim based on C forms even if the claim was not part of the assessment order, because appellate proceedings are a continuation of assessment and the statutory appellate powers extend to confirming, reducing, enhancing or annulling the assessment. The Explanation to Section 26(5) permits consideration of matters arising from the proceedings, including claims not previously raised or dealt with below. Section 23(5) was held not to bar a separate claim relating to the relevant assessment period merely because it was omitted from the assessment order, and the Tribunal's direction to decide the claim on merits was upheld.

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Issues: Whether the appellate authority and the Tribunal could consider and allow a claim for concessional tax based on C forms that was not part of the assessment order, and whether the scope of appeal under the MVAT Act was confined to the transactions expressly covered by the assessment order.

Analysis: The appellate hierarchy under the MVAT Act confers wide powers on the appellate authority, including the power to confirm, reduce, enhance or annul an assessment, and the Explanation to Section 26(5) expressly permits consideration of matters arising out of the proceedings even if not raised by the assessee or not the subject of an order below. The appellate proceedings are a continuation of the assessment proceedings, and the authority exercising appellate jurisdiction can consider additional claims on facts and law where sufficient cause exists. The Court also held that Section 23(5) does not impose a restriction that would prevent consideration of a separate claim relating to the relevant assessment period merely because it was not dealt with in the assessment order.

Conclusion: The appellate authority was competent to consider the respondent's claim based on the C forms, and the Tribunal was right in directing that the claim be decided on merits. The objection that the claim was outside the assessment order was rejected.

Ratio Decidendi: An appellate authority under a fiscal statute may entertain and decide a new or additional claim arising from the assessment proceedings, even if it was not raised before the assessing officer, where the statute confers wide appellate powers and does not impose an express restriction.

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