https://www.taxtmi.com/caselaws?id=155331 An assessee who files an appeal under the Orissa Sales Tax Act may withdraw it before it is heard, because the statutory scheme contains no express bar on withdrawal. The appellate authority's power to confirm, reduce, enhance or annul assessment arises only while disposing of an appeal and cannot be used to compel the appeal to continue merely because enhancement might be considered. The requirement of reasonable opportunity before enhancement does not authorise refusal of withdrawal when no enhancement proceedings have yet been initiated. The assessee therefore retains the right to withdraw the appeal at the pre-hearing stage. en-us Fri, 19 Feb 1988 00:00:00 +0530 Tue, 03 Sep 2013 15:27:44 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=155331 An assessee who files an appeal under the Orissa Sales Tax Act may withdraw it before it is heard, because the statutory scheme contains no express bar on withdrawal. The appellate authority's power to confirm, reduce, enhance or annul assessment arises only while disposing of an appeal and cannot be used to compel the appeal to continue merely because enhancement might be considered. The requirement of reasonable opportunity before enhancement does not authorise refusal of withdrawal when no enhancement proceedings have yet been initiated. The assessee therefore retains the right to withdraw the appeal at the pre-hearing stage. Case-Laws VAT and Sales Tax Fri, 19 Feb 1988 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=155331