Restricted revisional jurisdiction bars a fresh challenge to cancellation without notice when the issue was never raised before the Tribunal.

Under the restricted revisional jurisdiction of section 41 of the Kerala General Sales Tax Act, 1963, only a question of law actually raised before the Tribunal, or decided or omitted to be decided by it, can be examined. A challenge that the registration certificate was cancelled without notice under section 14(8) could not be entertained in revision because the assessee had not raised that objection before the Tribunal and no finding was recorded on it. Although the Court noticed a defect in the cancellation process, it declined interference because the point did not arise out of the Tribunal's order and the result would not change.

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Issues: Whether the revision could be entertained on the ground that the registration certificate was cancelled without notice under section 14(8) of the Kerala General Sales Tax Act, 1963, and whether that question arose out of the Tribunal's order.

Analysis: The revision lay under the restricted revisional jurisdiction under section 41 of the Kerala General Sales Tax Act, 1963. The Court found that the assessee had not raised the non-compliance with section 14(8) before the Tribunal, and the Tribunal had not recorded any finding on that question. Since the point was neither urged before the Tribunal nor dealt with by it, it could not be treated as a question arising out of the Tribunal's order. The Court also noticed the defect in the cancellation process, but declined to interfere because of the limited revisional scope and the view that the ultimate result would remain the same.

Conclusion: The question was not entertainable in revision, and the assessee was not entitled to relief on that ground.

Ratio Decidendi: In a revision under section 41 of the Kerala General Sales Tax Act, 1963, only a question of law actually raised before, or decided or omitted to be decided by, the Tribunal can be examined; a point not urged before the Tribunal does not arise out of its order.

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