https://www.taxtmi.com/caselaws?id=192569 Before insertion of section 36(3-A) of the Tamil Nadu General Sales Tax Act, the Appellate Tribunal already had jurisdiction under section 36(3)(a)(i) to enhance an assessment while disposing of an assessee's appeal. Section 36(3-A) merely regulated the time for the Revenue to file an enhancement petition and allowed delay to be condoned on sufficient cause; it did not create the enhancement power or curtail the Tribunal's pre-existing authority. Because the appeal itself put the assessment in issue, the Tribunal could act on the Revenue's petition and order enhancement, provided notice was given to the assessee and natural justice was observed. en-us Tue, 18 Jun 1991 00:00:00 +0530 Tue, 06 Jun 2017 15:48:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=192569 Before insertion of section 36(3-A) of the Tamil Nadu General Sales Tax Act, the Appellate Tribunal already had jurisdiction under section 36(3)(a)(i) to enhance an assessment while disposing of an assessee's appeal. Section 36(3-A) merely regulated the time for the Revenue to file an enhancement petition and allowed delay to be condoned on sufficient cause; it did not create the enhancement power or curtail the Tribunal's pre-existing authority. Because the appeal itself put the assessment in issue, the Tribunal could act on the Revenue's petition and order enhancement, provided notice was given to the assessee and natural justice was observed. Case-Laws Indian Laws Tue, 18 Jun 1991 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=192569