Reassessment on change of opinion under sales tax law upheld where escaped turnover could be reopened on the same material.

Section 19 of the Kerala General Sales Tax Act, 1963 was treated as wide enough to permit reassessment where turnover had escaped assessment, been under-assessed, assessed at a lower rate, or where a deduction was wrongly made, even if the reassessment is based only on a different view of the same material. Earlier binding decisions of the Kerala High Court and the Supreme Court were followed, while contrary later observations were regarded as obiter and per incuriam for not noticing those authorities. On that basis, a mere change of opinion by the assessing authority did not bar reopening, and the reassessment was upheld as valid.

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Issues: Whether an assessment under section 19 of the Kerala General Sales Tax Act, 1963 could be reopened on a mere change of opinion by the assessing authority.

Analysis: Section 19 authorises reassessment where turnover has escaped assessment, been under-assessed, been assessed at a lower rate, or where a deduction has been wrongly made, for whatever reason the escape occurred. The provision was held wide enough to cover a case where the reassessment is founded only on a different view taken on the same material. The reasoning in earlier binding decisions of the Court and the Supreme Court was followed, and contrary observations in a later decision were treated as obiter and per incuriam for not noticing those binding authorities.

Conclusion: A mere change of opinion does not bar reopening under section 19, and the reassessment was valid.

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