Judgment

TULZAPURKAR, J.:- The short question raised in this appeal by special leave is whether the Appellate Tribunal has power under S. 39 (4) of the Kerala General Sales Tax Act, 1963 to enhance the assessment in the absence of any appeal or cross-objections by the Revenue?

2. The respondent firm (M/s. Vijaya Stores) is a dealer in stationery having its Head office at Cochin and branches at Ernakulam and Kottayam. For the assessment year 1965-66 the respondent firm returned a total turnover of Rupees 25,54,974.58 and a net taxable turnover, after claiming exemptions, of Rupees 12,99,996.49. The Sales Tax Officer rejected the Book results on the basis of certain material gathered from a rough note-book detected and seized by the Inspecting Officer from the Head Office at Cochin; it was found that about 50% of the transactions recorded in that rough note-book were not entered in the regular books maintained by the assessee; the Sales Tax Officer, therefore, made an addition of 10% (Rs. 45,654.73) to the admitted turnover of the Cochin shop and accordingly completed the assessment by his order dated Jan. 16, 1967. In an appeal preferred by the respondent-firm to the Appellate Assista