1997 (4) TMI 487

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....t challenges an order dated December 9, 1994, passed by the Trade Tax Tribunal, Meerut, whereby it partly allowed the dealer's second appeal and reduced the assessed turnover. 2.. I have heard Sri R.R. Agarwal, learned counsel for the revisionist, and Sri C.S. Singh, learned Standing Counsel for the Commissioner.   3.. The revisionist deals in purchase and sale of shoes. During the year....

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....tent of Rs. 1,09,300 was taxable. The assessee appealed to the Tribunal contending, inter alia, that the enhancement was made without any notice to the dealer. The Tribunal has held that no notice was necessary because the order passed by the Assistant Commissioner (Judicial) was of the nature of rectification. 4.. As is evident, the order of the Assistant Commissioner (Judicial) puts the appel....

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....ons. In the present case, this was not done and the view taken by the Tribunal, that no notice was necessary because the order was of a rectificatory in nature is also untenable. Section 22 of the Act which deals with rectification of mistakes also specifically provides that no rectification that has the effect of enhanced assessment shall be made unless a reasonable opportunity of being heard has....