Retrospective revisional jurisdiction was rejected where a wider tax revision power could not reopen finalized assessment orders.

Section 35(2A) of the Kerala General Sales Tax Act, which expanded suo motu revisional power to matters not decided in appeal or revision, was held to be substantive rather than procedural. Because the assessment orders had been passed and already appealed before the provision was inserted, the amendment could not be applied retrospectively to reopen those orders absent express legislative intent. The Deputy Commissioner therefore lacked jurisdiction to initiate suo motu revision proceedings, and the revisional orders and Tribunal's common order were set aside.

---

---

Issues: Whether section 35(2A) of the Kerala General Sales Tax Act could be invoked to reopen assessment orders passed before the provision came into force, when those orders had already been made the subject of appeals under section 35(2) of the Act.

Analysis: Section 35(2A) enlarged the revisional power of the Deputy Commissioner by enabling suo motu revision on points not decided in appeal or revision. The prior law under section 35(2) withheld such revision where the assessment order had been made the subject of an appeal. The assessment orders in question were passed and appealed before section 35(2A) was inserted. The new provision was therefore not merely procedural: it affected the assessee's existing rights and reopened matters that had already acquired finality subject to appeal. A provision conferring wider revisional jurisdiction cannot be applied retrospectively unless the statute clearly so provides. The amendment Act contained no such retrospective mandate.

Conclusion: Section 35(2A) could not be applied retrospectively to these assessment orders, and the Deputy Commissioner had no jurisdiction to initiate suo motu revision proceedings. The assessee succeeds on the jurisdictional issue.

Final Conclusion: The revisional orders and the Tribunal's common order were set aside, and the revisions were allowed.

Ratio Decidendi: A statutory amendment conferring wider revisional jurisdiction is substantive in nature and cannot be applied retrospectively to reopen orders that had already attained finality under the unamended law, absent express legislative intent.

---