Revisional jurisdiction may direct fresh assessment where escaped turnover issues arise, without usurping separate statutory powers.

The Kerala General Sales Tax Act, 1963 treats escaped turnover assessment under section 19 and revision under section 35 as distinct powers. Revisional jurisdiction is wide enough to correct illegal, irregular, or improper assessment orders and may be used to direct fresh consideration, even where the same subject matter could also fall within escaped turnover proceedings. The key limitation is that revision cannot be used to usurp an authority expressly assigned to another independent jurisdiction. The contrary view that section 35 and section 19 are mutually exclusive was rejected, and the revisional authority was held competent to interfere with the assessment order and order fresh disposal.

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Issues: Whether the revisional power under section 35 of the Kerala General Sales Tax Act, 1963, could be exercised to direct fresh consideration of matters relating to escaped turnover, or whether that field was confined exclusively to assessment under section 19 of the Act.

Analysis: The statutory scheme treats assessment of escaped turnover and revisional correction of illegal, irregular, or improper orders as distinct powers vested in different authorities. The earlier authorities relied on show that revisional jurisdiction is wide enough to correct errors in assessment orders, and that it is not barred merely because the same subject-matter might also be capable of being dealt with under the escaped turnover provision. The essential limitation is that revision cannot be used to usurp a power expressly reserved to another authority as an independent jurisdiction. On that basis, the contrary view that revision and escaped turnover assessment are mutually exclusive was rejected.

Conclusion: The revisional authority under section 35 was competent to interfere with the assessment order and direct fresh disposal, and such exercise did not trench upon the separate power under section 19.

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