Revisional jurisdiction under the new sales tax law excluded appellate orders, and no vested right to revision survived.

Revision under the Kerala General Sales Tax Act, 1963 was confined to orders of the Inspecting Assistant Commissioner or officers subordinate to him, so the Appellate Assistant Commissioner's appellate order was outside the Deputy Commissioner's revisional jurisdiction. The statutory change after repeal of the earlier Act meant that, once the former revisional forum ceased and no equivalent forum was preserved, no vested right to seek revision survived. The availability of an appellate remedy before the Sales Tax Appellate Tribunal required the petitioner to proceed under the new statutory scheme, and the revision was not maintainable.

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Issues: Whether the petitioner could maintain a revision against the appellate order after the repeal of the General Sales Tax Act, 1125 and the coming into force of the Kerala General Sales Tax Act, 1963, and whether any vested right to revision survived.

Analysis: The revisional power under section 35 of the Kerala General Sales Tax Act, 1963 was confined to orders of the Inspecting Assistant Commissioner or officers subordinate to him. The Appellate Assistant Commissioner was not such an authority, so the Deputy Commissioner had no jurisdiction to revise an appellate order under the new Act. The change in the statutory scheme also meant that, once the earlier revisional forum ceased to exist and no equivalent forum was provided, any asserted vested right to seek revision could not survive. The availability of an appellate remedy before the Sales Tax Appellate Tribunal further showed that the petitioner had to pursue the remedy provided by the new statute.

Conclusion: The revision was not maintainable and the petitioner was not entitled to have the appellate order revised by the Deputy Commissioner.

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