Revisional power under sales tax law can be invoked by assessee to correct illegal or improper assessment.

Sections 35 and 36 of the Kerala General Sales Tax Act confer wide revisional power intended to remedy injustice and protect both the Revenue and the assessee. An assessee may draw the Deputy Commissioner's attention to an error, illegality, or impropriety in a subordinate assessment, and the application cannot be rejected merely because the power is not being exercised suo motu. The jurisdiction may be invoked to correct an improper or illegal order, subject to statutory limits and the requirement of hearing before any adverse order is made. The Deputy Commissioner was therefore bound to consider the revision on merits, and the refusal to do so was erroneous.

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Issues: Whether the Deputy Commissioner's revisional power under section 35 of the Kerala General Sales Tax Act could be exercised on the assessee's application to correct an illegal or improper assessment, and whether refusal to consider the application on the ground that the power was only suo motu was justified.

Analysis: The revisional power conferred by sections 35 and 36 is intended to remedy injustice and is expressed in wide terms. It is meant to safeguard the interests of both the Revenue and the assessee. An assessee may bring to the notice of the Deputy Commissioner an error, illegality, or impropriety committed by a subordinate authority, and the mere fact that the circumstances for exercise of power are pointed out by the assessee does not justify refusal to exercise that jurisdiction. The power can be used to set right an improper or illegal order and may operate for or against the assessee, subject to the statutory limitations and the requirement of hearing before an adverse order is made.

Conclusion: The Deputy Commissioner was bound to consider the revision petition on merits, and the refusal to do so was erroneous. The order rejecting the revision was rightly quashed.

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