https://www.taxtmi.com/caselaws?id=128576 Rule 50(2) of the Orissa Sales Tax Rules permitted the first appellate authority to make further enquiry before deciding an appeal, and that discretion was not limited by the memorandum of appeal or the original return. In the absence of a rule restricting additional grounds or materials at that stage, the authority could consider a new plea and supporting papers without acting beyond jurisdiction. The Sales Tax Tribunal was therefore not justified in treating the Assistant Commissioner's order as illegal merely because additional grounds had been admitted. The operative principle is that a broad appellate enquiry power allows consideration of additional material at the first appellate stage unless the governing rules impose a specific restriction. en-us Tue, 16 Apr 1963 00:00:00 +0530 Mon, 08 Apr 2013 16:06:42 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=128576 Rule 50(2) of the Orissa Sales Tax Rules permitted the first appellate authority to make further enquiry before deciding an appeal, and that discretion was not limited by the memorandum of appeal or the original return. In the absence of a rule restricting additional grounds or materials at that stage, the authority could consider a new plea and supporting papers without acting beyond jurisdiction. The Sales Tax Tribunal was therefore not justified in treating the Assistant Commissioner's order as illegal merely because additional grounds had been admitted. The operative principle is that a broad appellate enquiry power allows consideration of additional material at the first appellate stage unless the governing rules impose a specific restriction. Case-Laws VAT and Sales Tax Tue, 16 Apr 1963 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=128576