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TMI Blog1975 (7) TMI 138X X X X Extracts X X X X X X X X Extracts X X X X ..... ng 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 batti when that rate was never in dispute before the appellate authority, which disposed of the appeal filed by ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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, the question of law, set out above, has been referred. Admittedly, the rate of tax was not in dispute either ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hority 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 passed by the appellate or the assessing authority and to pass such order as it deemed fit. This power is no doubt ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... uch orders as the Tribunal thinks fit' include all the powers (except possibly the power of enhancement), which are conferred on the Appellate Assistant Commissioner by section 31 of the Act." A similar view has been taken by this court in Firm Parshuram Rameshwar Lal, Basti v. State of U.P.[1974] 33 S.T.C. 540; 1974 U.P.T.C. 65. For the reasons stated above, we answer the question in the ne ..... X X X X Extracts X X X X X X X X Extracts X X X X
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