https://www.taxtmi.com/caselaws?id=100172 Under the Orissa Sales Tax Act, 1947, the first appellate authority was held to have wide powers under section 23(2) and Rule 50 to confirm, reduce, enhance, annul, or set aside an assessment and to direct further enquiry. On that basis, it could entertain additional grounds or a new basis of claim even if not raised in the memorandum of appeal. The Act and Rules also contained no express requirement to serve notice on the Sales Tax Officer, and Rule 51 required notice only to persons other than the appellant who might be adversely affected. The appeal was therefore dismissed with costs. en-us Mon, 10 Jan 1966 00:00:00 +0530 Sat, 21 Sep 2013 14:48:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=100172 Under the Orissa Sales Tax Act, 1947, the first appellate authority was held to have wide powers under section 23(2) and Rule 50 to confirm, reduce, enhance, annul, or set aside an assessment and to direct further enquiry. On that basis, it could entertain additional grounds or a new basis of claim even if not raised in the memorandum of appeal. The Act and Rules also contained no express requirement to serve notice on the Sales Tax Officer, and Rule 51 required notice only to persons other than the appellant who might be adversely affected. The appeal was therefore dismissed with costs. Case-Laws VAT and Sales Tax Mon, 10 Jan 1966 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=100172