Remand after revision under sales tax law allows fresh assessment on a clean slate; revisional time-limit does not bar reassessment.

Where an assessment is set aside in revision under section 35 of the Kerala General Sales Tax Act and remanded for fresh disposal, the assessing authority proceeds de novo on remand. The time-limit restricting the revisional authority's power does not continue to bar the assessing authority from making a fresh assessment after the original order has been vacated. The court rejected the argument that the remanded authority acts merely as the revisional authority's agent or delegate, holding instead that it remains a subordinate assessing authority bound by the remand directions. An alternative statutory remedy was noted, though not treated as decisive.

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Issues: Whether, after an assessment is set aside in revision under section 35 of the Kerala General Sales Tax Act and remitted to the assessing authority, the time-limit attached to the revisional power continues to bar the assessing authority from making a fresh assessment on remand.

Analysis: The revisional authority had exercised jurisdiction under section 35 and set aside the assessment, remanding the matter for fresh disposal. Once the assessment order was set aside, the assessing authority was required to proceed afresh on a clean slate. The time-limit restricting the revisional authority's power did not operate against the assessing authority acting on remand. The contention that the remanded authority was merely an agent or delegate of the revisional authority was rejected, as the assessing authority remained a subordinate authority bound by directions but not transformed into the revisional authority's agent. The Court also noted, without resting its decision on it, that an alternative statutory remedy was available.

Conclusion: The impugned assessment made after remand was not barred by the limitation applicable to the revisional authority, and the writ petition should have been dismissed.

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