https://www.taxtmi.com/caselaws?id=161135 The appellate authority could not enhance assessed turnover without disclosing its intention, reasons, and giving the dealer an opportunity to respond, because the power of enhancement under the U.P. Trade Tax Act must comply with natural justice. An order styled as rectification was also invalid where it effectively increased the assessment without a reasonable hearing, as Section 22 requires such opportunity before rectification with that effect. The enhancement was therefore held unsustainable, the Tribunal's view was set aside, and the matter was remanded for fresh disposal according to law. en-us Tue, 15 Apr 1997 00:00:00 +0530 Tue, 07 Jan 2014 16:11:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=161135 The appellate authority could not enhance assessed turnover without disclosing its intention, reasons, and giving the dealer an opportunity to respond, because the power of enhancement under the U.P. Trade Tax Act must comply with natural justice. An order styled as rectification was also invalid where it effectively increased the assessment without a reasonable hearing, as Section 22 requires such opportunity before rectification with that effect. The enhancement was therefore held unsustainable, the Tribunal's view was set aside, and the matter was remanded for fresh disposal according to law. Case-Laws VAT and Sales Tax Tue, 15 Apr 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=161135