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TMI Blog1977 (12) TMI 126X X X X Extracts X X X X X X X X Extracts X X X X ..... t under section 34 of the Tamil Nadu General Sales Tax Act can exercise its power of revision under that section, revise the order of the Appellate Assistant Commissioner and set aside that order in favour of the assessee holding that a certain type of turnover is not assessable to tax. On the facts of this case, one of the four points taken by the assessee before the Appellate Assistant Commissioner was that the canteen sales were not taxable. This contention was accepted by the Appellate Assistant Commissioner. But the other three contentions raised by the assessee were negatived. The assessee, therefore, appealed to the Appellate Tribunal in regard to the three points which the Appellate Assistant Commissioner held against them. Ther ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... that person has had a reasonable opportunity of being heard. (4) In computing the period referred to in clause (c) of sub-section (2), the time during which the proceedings before the Board of Revenue remained stayed under the order of a civil court or other competent authority shall be excluded." We think this section is linked with section 36(3). Section 36(3) is as follows: "36. Appeal to the Appellate Tribunal.-(3) In disposing of an appeal, the Appellate Tribunal may, after giving the appellant a reasonable opportunity of being heard,- (a) in the case of an order of assessment- (i) confirm, reduce, enhance or annul the assessment or penalty or both; (ii) set aside the assessment and direct the assessing authority to make ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ter covered by the appeal grounds taken by the assessee before the Tribunal. We said then: "The order has been made the subject-matter of appeal to the Appellate Assistant Commissioner. The question is not whether every part of that order has been the subject-matter of appeal. Such a contention is not justified by the wording of the section........" A Bench of this Court dealt with it far more elaborately in a decision in C. Gnanasundara Nayagar v. Commissioner of Income-tax[1961] 41 I.T.R. 375 at 379-380. Rajagopalan, J., speaking for the Bench, dealt with the matter and held that when an order has been appealed against before the Tribunal, the power of revision under section 33A(2) of the Income-tax Act, 1922, cannot be exercised by ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of the Board of Revenue are tied as is seen from section 34(2)(a). This temporary ban becomes a permanent ban once an appeal has been taken under that section. We would like to add another reasoning in support of the view that we have expressed and that turns on the interpretation that we have to place under section 36(3), which we have already extracted. It is clear that the power of the Appellate Tribunal extends to the enhancement of the turnover. The words used are wide enough to include the enhancement by bringing within the clutches of taxation a part of the turnover which has been exempted and which related to a specific class of turnover apart from general enhancement of a single type of turnover. The question arises whether this en ..... X X X X Extracts X X X X X X X X Extracts X X X X
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