https://www.taxtmi.com/caselaws?id=159278 Rule 29 of the Rajasthan Entertainments and Advertisements Tax Rules, 1957 was construed to give the revisional authority wide power to examine the legality and propriety of an appellate order, including perverse findings on law or fact, and to set that order aside and restore the original assessment. The document also states that a separate notice of enhancement is required only when the revision proposes a demand higher than the original assessment; where the revisional order merely restores the earlier assessment and does not exceed it, no further notice is needed. Natural justice was found not to be violated on those facts. en-us Mon, 06 Feb 1995 00:00:00 +0530 Tue, 19 Nov 2013 16:45:10 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=159278 Rule 29 of the Rajasthan Entertainments and Advertisements Tax Rules, 1957 was construed to give the revisional authority wide power to examine the legality and propriety of an appellate order, including perverse findings on law or fact, and to set that order aside and restore the original assessment. The document also states that a separate notice of enhancement is required only when the revision proposes a demand higher than the original assessment; where the revisional order merely restores the earlier assessment and does not exceed it, no further notice is needed. Natural justice was found not to be violated on those facts. Case-Laws VAT and Sales Tax Mon, 06 Feb 1995 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=159278