https://www.taxtmi.com/caselaws?id=127132 Under the Assam Sales Tax Act, 1947, revisional jurisdiction could include enhancement of assessment because the revisional power under Section 31(1) was subject to the Act, the appellate authority was expressly empowered to enhance under Section 30(4), and Section 32(2) supported that broader supervisory control. An enhancement order, being prejudicial, also had to comply with the proviso to Section 31(1) by giving a reasonable opportunity of being heard. On the facts stated, that safeguard was satisfied because the assessee was heard, a further hearing was adjourned to Tezpur, counsel appeared, and a sales statement was submitted, which formed the basis of enhancement. en-us Mon, 06 Aug 1951 00:00:00 +0530 Wed, 27 Feb 2013 10:09:50 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=127132 Under the Assam Sales Tax Act, 1947, revisional jurisdiction could include enhancement of assessment because the revisional power under Section 31(1) was subject to the Act, the appellate authority was expressly empowered to enhance under Section 30(4), and Section 32(2) supported that broader supervisory control. An enhancement order, being prejudicial, also had to comply with the proviso to Section 31(1) by giving a reasonable opportunity of being heard. On the facts stated, that safeguard was satisfied because the assessee was heard, a further hearing was adjourned to Tezpur, counsel appeared, and a sales statement was submitted, which formed the basis of enhancement. Case-Laws VAT and Sales Tax Mon, 06 Aug 1951 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=127132