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.