1975 (7) TMI 138

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.... U.P. Sales Tax Act, the Additional Judge (Revisions), Sales Tax, Kanpur, has submitted this reference seeking the opinion of this court on the following question: "Whether, upon the facts and in the circumstances of the case, it was open to the revising authority upon a revision application filed by the State to entertain a ground against the levy of a rate of 2 per cent in respect of dhoop ba....

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....ssessed the turnover of dhoop batti at 2 per cent. The rate was not disputed by the assessee or the department before the appellate authority. Only the quantum of turnover was in dispute. For the first time before the revising authority the department wanted the rate to be enhanced. The revising authority accepted this request and enhanced the rate. The assessee is aggrieved and, at his instance, ....

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....vising authority is wrong. Enhancing the rate amounts to enhancement of tax liability. Unlike the appellate authority the revising authority has no power of enhancement. Under section 10, as it stood at the material time, the revising authority had the power to call for the record of a case suo motu or on the application of the aggrieved party to examine the legality and propriety of any order pas....