Revisional jurisdiction cannot direct escaped turnover investigation when that power belongs separately to the assessing authority.

Revisional power under section 35 of the Kerala General Sales Tax Act is distinct from the statutory power to assess escaped turnover under section 19. The revisional authority may examine legality, irregularity, or impropriety in the order under revision and issue only consequential directions within that limited jurisdiction. It cannot direct further investigation into escaped turnover, because that would encroach on the separate function vested in the assessing authority. A direction issued for that purpose was therefore held to be beyond revision, and the escaped turnover proceedings were left to the assessing authority to pursue independently.

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Issues: Whether the revisional power of the Deputy Commissioner under section 35 of the Kerala General Sales Tax Act, 1963 can be used to direct further investigation for assessment of escaped turnover, a matter specifically falling under section 19 of the Act.

Analysis: The revisional power and the power to assess escaped turnover were treated as distinct and independent jurisdictions operating in different fields. Revisional jurisdiction is confined to examining the legality, irregularity, or impropriety of the order under revision and to passing such consequential directions as are necessary in aid of that limited function. It cannot be used to trench upon the separate statutory power vested in the assessing authority to initiate and complete assessment of escaped turnover. A direction by the revisional authority for further investigation aimed at escaped turnover therefore exceeds the permissible scope of revision.

Conclusion: The Deputy Commissioner could not lawfully direct the Sales Tax Officer to make further investigation into escaped turnover under the revisional power.

Final Conclusion: The revisional order was set aside, and the assessing authority was left free to proceed independently with the escaped turnover proceedings.

Ratio Decidendi: A revisional authority cannot, under the guise of correcting an assessment order, exercise or invade a separate statutory jurisdiction vested in another authority for assessing escaped turnover.

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