https://www.taxtmi.com/caselaws?id=153619 Section 38(5) of the M.P. General Sales Tax Act, 1958 gives the appellate authority power, subject to prescribed procedure and further inquiry, to confirm, reduce, enhance or annul an assessment or penalty, or to set aside the assessment and direct a fresh assessment. Rule 60 and Form XXVIII require notice to the person likely to be adversely affected before enhancement, so the power to enhance may be exercised in appeal only with procedural safeguards. The absence of a separate statutory right of appeal or cross-objection for the revenue does not limit the width of section 38(5). The Tribunal was therefore bound to consider the revenue's enhancement request rather than reject it as not maintainable. en-us Sat, 26 Feb 1983 00:00:00 +0530 Thu, 25 Jul 2013 17:54:09 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=153619 Section 38(5) of the M.P. General Sales Tax Act, 1958 gives the appellate authority power, subject to prescribed procedure and further inquiry, to confirm, reduce, enhance or annul an assessment or penalty, or to set aside the assessment and direct a fresh assessment. Rule 60 and Form XXVIII require notice to the person likely to be adversely affected before enhancement, so the power to enhance may be exercised in appeal only with procedural safeguards. The absence of a separate statutory right of appeal or cross-objection for the revenue does not limit the width of section 38(5). The Tribunal was therefore bound to consider the revenue's enhancement request rather than reject it as not maintainable. Case-Laws VAT and Sales Tax Sat, 26 Feb 1983 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=153619