Summarize the following court judgment. Civil Appeal No. 477 of 1976. Appeal by Special Leave from the Judgment and Order dated 11 4 1975 of the Kerala High Court in T.R.C. No. 59 of 1973. P. A. Francis and N. Sudhakaran for the Appellant. Exparte against the Respondent. The Judgment of the Court was delivered by TULZAPURKAR	 J. The short question raised in this appeal by special leave is whether the Appellate Tribunal has power under section 39(1) of the Kerala General Sales Tax Act	 1963 to enhance the assessment in the absence of any appeal or cross objections by the Revenue ? 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 Rs. 25	54	974.58 and a net taxable turn over	 after claiming exemptions	 of Rs. 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 January 16	 1967. In an appeal preferred by the respondent firm to the Appellate Assistant Commissioner	 the assessee raised a two fold contention that the rejection of accounts was not justified and that the addition made on the basis of the rough note book was excessive and arbitrary. The Appellate Assistant Commissioner by his order dated November 1	 1968 negatived the first contention and 18 526 SCI/78 540 as regards the second he gave relief to the assessee by reducing and limiting the addition to 5% (Rs. 22	823.00) of the admitted turnover of the Cochin shop. Against the order of the Appellate Assistant Com missioner the respondent firm preferred a second appeal to the Appellate 'Tribunal challenging the addition of 5% to the taxable turnover. No appeal nor any cross objections were filed by the Revenue to the Tribunal against the said order of the appellate Assistant Commissioner. The Appellate Tribunal was of the view that the Sales Tax officer and the Appellate Assistant Commissioner had no reason to make addition at any figure less than Rs. 80	218.22 as was seen from the detected rough note book; the Tribunal	 therefore	 by invoking the power under section 39(4) of the Act issued notice to the assessee to show cause against the proposed enhancement of the turnover and after hearing the objections of the assessee by its order dated May 10	 1973 directed an addition of a sum of Rs. 80	218.22 to the taxable turnover. The respondent firm preferred a Tax Revision Petition (being T.R.C. 59 of 1973) to the Kerala High Court contesting that the Tribunal had no jurisdiction or power to enhance the assessment in the absence of an appeal or cross objections by the Department and prayed for quashing of the order. The Kerala High Court by its judgment and order dated April 11	1975 accepted the contention of the respondent firm and set aside the impugned order of the Tribunal and remanded the case for hearing the appeal of the assessee afresh in accordance with law and in the light of what it had said in its judgment; in doing so the High Court relied upon two decisions of the Bombay High Court in Motor Union Insurance Co.	 Ltd. vs Commissioner of income Tax	 Bombay(i) and New India Life Assurance Co. Ltd. vs Commissioner of Income Tax	 Excess Profits Tax	 Bombay City(2). The State of Kerala has come up in appeal to this Court. Counsel for the appellant raised two contentions in support of the appeal. He first contended that on a true construction of section 39(4) of the Act the Appellate Tribunal should be regarded as possessing the power to enhance the assessment in the absence of any appeal or cross objections by the Department against the Appellate Assistant Com missioner 's order and that the only requirement before making such enhancement was to give a reasonable opportunity of being heard against the proposed enhancement which the Appellate Tribunal had done in this case; secondly	 he contended that section 39(4) of the Kerala General Sales Tax Act	 1963 was not in pari materia with section 33(4) of the Indian Income Tax Act	 1922	 and	 therefore	 the High Court ought not to have relied upon the decisions of the Bombay High Court (1) (2) [1957] 31 l. T.R. 844. 541 rendered under section 33(4) of the Indian Income Tax Act	 1922. He A also pressed the contrary view taken by the Orissa High Court in the case of Commissioner of Sales Tax	 Orissa vs Chunilal Parameshwar Lal(l)	 for our acceptance. For the reasons which we shall presently indicate it is not possible to accept either of these contentions urged by counsel for the appellant. B The question raised before us really turns upon the correct interpretation to be placed on section 39(4) of the Act	 but sub sections (1)	 (2)	 (3) and (4) of section 39 are material for our purposes which run thus: "39. Appeal to the Appellate Tribunal. (1) Any officer empowered by the Government in this behalf or any other person objecting to an order passed by the Appellate Assistant Commissioner under sub section (3) of section 34 and any person objecting to an order passed by the Deputy Commissioner under subsection (1) of section 35	 and any person objecting to an order passed by the inspecting Assistant Commissioner under clause (c) of sub section (4) of section 28 may	 within a period of sixty days from the date on which the order was served on him in the manner prescribed	 appeal against such order to the Appellate Tribunal; Provided that the Appellate 'Tribunal may admit an appeal presented after the expiration of the said period if it is satisfied that the appellant had sufficient cause t`or not presenting the appeal within the said period. (2) The officer authorised under sub section (1) or the person against whom an appeal has been preferred	 as the case may be on receipt of notice that an appeal against the order of the Appellate Assistant Commissioner has been preferred under sub section (1) by the other party	 may	 notwithstanding that he has not appealed against such order or any part thereof	 file	 within thirty days of the receipt of the notice	 a memo random of cross objections	 verified in the prescribed manner against any part of the appellate Assistant Commissioner	 and such memorandum shall be disposed of by the Appellate Tribunal as if it were an appeal presented within the time specified in sub section ( 1 ) . [1961] 12 S.T.C. 677. 19 526 SCI/78 542 (3) The appeal or the memorandum of cross objections shall be in the prescribed form and shall be verified in the prescribed manner	 and	 in the case of an appeal preferred by any person other than an officer em powered by the Government under sub section (1)	 it shall be accompanied by such fee not exceeding one hundred rupees as may be prescribed. (4) In disposing of an appeal	 the Appellate Tribunal may	 after giving the parties a reasonable opportunity of being head either in person or by a representative. (a) in the case of an order of assessment or penalty. (i) confirm	 reduce	 enhance or annul the assessment or penalty or both; (ii) set aside the assessment and direct the asses sing authority to make a fresh assessment after such further enquiry as may be directed; or (iii)pass such other orders as it may think fit; or (b) in the case of any other order	 confirm	 cancel or vary such order." Considerable emphasis was laid by counsel for 'the appellant upon sub s.(4) which indicates what things the Appellate Tribunal may do while disposing of an appeal and in particular it was pointed out that under 'sub s.(4)(a)(i) the Appellate Tribunal has been given power 'to enhance the assessment" while disposing of an appeal against an order of assessment after giving the party a reasonable opportunity of being heard and it was urged that such power could be exercised even when the appeal against the Appellate Assistant Commissioner 's assessment order had been preferred by the assessee and not by the Department. To place such a construction on sub section (4)(a)(i) would amount to ignoring the scheme of section 39. Sub section (1) provides for an appeal being preferred against an assessment order passed by the Appellate Assistant Commissioner under section 34(3) either by the assessee or by the Department through an officer empowered by the Government in that behalf. Further	 sub 3. (2) provides for filling of cross objections by a party	 against whom an appeal has been preferred	 notwithstanding that he has not himself appealed against the decision or any part thereof and such cross objections are to be disposed of by Appellate Tribunal as if it were an appeal. Then comes sub section (4) which enumerates the various powers conferred upon 543 the Appellate Tribunal while disposing of such appeals (including cross objections) and the power conferred upon the Appellate Tribunal under section 4(a) (i) is "to confirm	 reduce	 enhance or annul the assessment"; the power to enhance the assessment must be appropriately read as relatable to an appeal or cross objections filed by the Department. The normal rule that a party not appealing from a decision must be deemed to be satisfied with the decision	 must be taken to have acquiesced therein and be bound by it. and	 therefore	 cannot seek relief against a rival party in an appeal preferred by the latter	 has not been deviated from in sub s.(4)(a)(i) above. In other words	 in the absence of an appeal or cross objections by the Department against the Appellate Assistant Commissioner 's order the Appellate Tribunal will have no jurisdiction or power to enhance the assessment. Further	 to accept the construction placed by the counsel for the appellant on sub section (4)(a)(i) would be really rendering sub section (2) of section 39 otiose	 for if in an appeal preferred by the assessee against the Appellate Assistant Commissioner 's order the tribunal would have the power to enhance the assessment	 a provision for cross objections by the Department was really unnecessary. Having regard to the entire scheme of section 39	 therefore	 it is clear that on a true and proper construction of sub section (4) (a) (i) of section 39 the Tribunal has no jurisdiction or power to enhance the assessment in the absence of an appeal or cross objections by the Department. It is true that the two Bombay decisions reported in and (supra) on which the High Court has relied `have been rendered in relation to section 33(4) of Indian Income Tax Act	 1922 but in our view the said provisions of Income Tax Act is in pari materia with the provision of s.39(4) of the Kerala General Sales Tax Act	 1963. Moreover	 the Bombay High Court has pointed out in those decisions that section 33(4) merely enacted what was the elementary principle to be found in Civil Procedure Code that the respondent who has neither preferred his own appeal nor filed cross objections in the appeal preferred by the appellant	 must be deemed to be satisfied with the decision of the lower authority and he will not be entitled to seek relief against a rival party in an appeal preferred by the latter. In the first mentioned case the elementary principle is stated at page 282 of the report thus: "Apart from statute	 it is elementary that if a party appeals	 he is the party who comes before the Appellate Tribunal to redress a grievance alleged by him. If the other side has any grievance	 he has a right to file a cross appeal 544 or cross objections. But if no such thing is done	 the other party	 in law	 is deemed to be satisfied with the decision. He is	 of course	 entitled to support the judgment of the first officer on any ground open to him	 but he is not entitled to raise a ground so as to work adversely to the appellant and in his favour. " As regards the decision of the Orissa High Court in Commissioner of Sales Tax	 Orissa vs Chunnilal Parmeshwar Lal (supra)	 the same cannot avail the appellant for the decision in that case was rendered on a concession made by the assessee 's counsel. In the result we are clearly of the opinion that the High Court was right in the view it took and the appeal. therefore	 fails and is dismissed. Since the respondent has not appeared	 there is no question of any costs N.V.K. Appeal dismissed.

On the ground that 50% of the transactions recorded in a rough note book detected and seized by the Inspecting officer from the Head office of the firm were not entered in the regular books of accounts maintained by the assessee	 the Sales Tax officer made an addition of 10% to the admitted turnover and completed the assessment. In an appeal	 the Appellate Assistant Commissioner	 reduced the addition to 5% of the admitted turnover. The respondents preferred a second appeal before the Appellate Tribunal. But the Department neither filed an appeal against the order of the Appellate Assistant Commissioner nor raised any cross objections in the assessee 's appeal After issuing a show cause notice to the assessee	 the Tribunal	 under section 39(4) of the Kerala General Sales Tax Act 1963	 directed the addition of a certain amount to the taxable turnover. In its Tax Revision Petition	 the respondent contended before the High Court that the order of the Tribunal was wrong in that it had no jurisdiction or power to enhance the assessment in the absence of an appeal or cross objections by the Department. Setting aside the impugned order of the Tribunal the High Court remanded the case for hearing the appeal afresh. In appeal to this Court	 the appellant (Department) contended that on a true construction of section 39(4) of the Act	 the Appellate Tribunal should be regarded as possessing the power to enhance the assessment even in the absence of any appeal or cross objections by the Department against the Appellate Assistant Commissioner 's order. Dismissing the appeal ^ Held: (1) The Tribunal has no jurisdiction or power to enhance the assessment in the absense of an appeal or. cross objections by the Department. [543 E] (2) To accept the construction placed by the counsel for the appellant on sub section (4)(a)(i) would be really rendering sub section (2 of section 39 otiose	 for if in an appeal preferred by the assesses against	 the Appellate Assistant Commissioner 's order	 the tribunal would have the power to enhance the assessment	 a provision for cross objections by the Department was really unnecessary. [1543 D] 539 (3) The elementary principle found in the Code of Civil Procedure that the respondent who has neither preferred his own appeal nor filed cross objections in the appeal preferred by the appellant must be deemed to be satisfied with the decision of the lower authority and that he will not be entitled to seek relief against a rival party in an appeal preferred by the latter	 is equally applicable to revenue proceedings.[543 G] Motor Union Insurance Co. Ltd. vs Commissioner of Income Tax Bombay and New India Life Assurance Co. vs Commissioner of Income Tax	 Excess Profits Tax	 Bombay City. approved. Commissioner of Sales Tax	 orissa vs Chunnilal Parmeshwar Lal (1961) 12 STC 677 distinguished.