Revisional power under sales tax law is independent of escaped-assessment limits and can withdraw wrongly granted exemption.

Section 34 revisional power under the Tamil Nadu General Sales Tax Act, 1959 operates independently of escaped-assessment proceedings under section 16, so the limitation attached to section 16 does not control a revision made within section 34's own time limit. The revisional authority may examine and revise orders of both the assessing authority and the Appellate Assistant Commissioner where there is no merger on the facts and both orders remain within the revisional period. An exemption wrongly granted may be withdrawn in valid revision, without converting the exercise into an original assessment.

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Issues: (i) Whether the limitation prescribed for escaped-assessment proceedings under section 16 of the Tamil Nadu General Sales Tax Act, 1959 controlled a revision under section 34 of the Act; (ii) Whether the Board of Revenue, while exercising revisional power, could withdraw an exemption and revise both the assessing authority's order and the appellate order.

Issue (i): Whether the limitation prescribed for escaped-assessment proceedings under section 16 of the Tamil Nadu General Sales Tax Act, 1959 controlled a revision under section 34 of the Act.

Analysis: Sections 16 and 34 confer distinct powers on different authorities. The power to assess escaped turnover under section 16 is independent of the revisional power under section 34, and the limitation attached to section 16 does not, by itself, govern a valid revision under section 34. The revisional order was made within the period prescribed by section 34, and the case was not one where the original assessment had first been reopened under section 16 and then subjected to revision.

Conclusion: The contention based on section 16 limitation failed and the revision was held to be within jurisdiction.

Issue (ii): Whether the Board of Revenue, while exercising revisional power, could withdraw an exemption and revise both the assessing authority's order and the appellate order.

Analysis: The revisional power under section 34 extends to orders of the assessing authority and the Appellate Assistant Commissioner, and the word used in the provision does not require an artificial restriction confining revision to only one of them. Since there was no merger of the assessment order with the appellate order on the facts, and both orders were within the revisional period, the Board could examine and revise both. Withdrawal of an incorrectly granted exemption did not amount to an impermissible original assessment by the revisional authority.

Conclusion: The Board of Revenue was competent to revise both orders and to withdraw the exemption.

Final Conclusion: The revisional order was sustained in full and the tax case appeal failed on all substantial grounds.

Ratio Decidendi: The revisional power under section 34 of the Tamil Nadu General Sales Tax Act, 1959 is an independent jurisdiction distinct from escaped-assessment proceedings under section 16, and it may be exercised within its own limitation period to revise one or more subordinate orders, including by withdrawing an exemption wrongly granted.

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