1993 (2) TMI 314

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....r, Cuttack II Circle, under section 12(4) of the Orissa Sales Tax Act, 1947 (in short, "the Act") which resulted in extra demand of Rs. 9,950. The turnovers returned were not accepted and the gross turnover was determined by adding Rs. 2 lakhs to the disclosed purchases, and adding 15 per cent thereto. The petitioner carried the matter in appeal before the ACST. The said authority reduced the enhancement being of the view that the enhancement of the disclosed purchases by a margin of Rs. 1 lakh to cover up the suppressions would meet the ends of justice. Accordingly the petitioner was granted a tax relief of Rs. 4,557. The petitioner carried the matter in further appeal before the Tribunal. From the records of the Tribunal, we find that the....

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....as no scope for enhancement, as in essence the action of the Member amounted to enhancement of the turnover. The learned counsel for the Revenue on the other hand supported the order on the ground that the Tribunal has a power of enhancement in terms of section 23(3)(c). 4.. Section 23(3) which is relevant reads as follows "23. Appeals and revision(1) and (2)...... (3)(a) Any dealer or as the case may be, the State Government, dissatisfied with an appellate order made under sub-section (2) may within sixty days from the date of receipt of such order prefer an appeal in the prescribed manner to the Tribunal against such order: Provided that an appeal under this clause may be admitted after the aforesaid period of limitation, if t....

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....cond appellate authorities have power of enhancement. 5.. The power of the Tribunal to enhance the assessment is relatable to an appeal or cross-objection filed by the Revenue. The normal rule that a party not appealing from a decision must be deemed to be satisfied with the decision, has to be taken to have acquiesced therein and must be bound by it, and, therefore, cannot seek relief against a rival party in an appeal preferred by the latter, has not been deviated from in section 23(3)(c). The Tribunal has no jurisdiction or power to enhance the assessment in the absence of an appeal or cross-objection by the Revenue. Considering an almost identical provision of the Kerala General Sales Tax Act, 1963, the apex Court held in State of Ke....