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42.
Appellate or Revisional authority may enhance tax payable by a dealer.
Where the tax as determined by the authority prescribed appears to the appellate
authority under Section 31 or to the revising authority under Section 32 to be
less than the correct amount of tax payable by the dealer, the appellate or
revising authority shall, before passing orders, determine the correct amount of
tax payable by the dealer after issuing a notice to the dealer and after making
such enquiry as such appellate or revising authority considers necessary.
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