Revisional power over escaped turnover remains valid even after assessment when later inspection reveals the omission.

Revisional power was held valid where escaped turnover was detected only after assessment through a later inspection. The court applied the Full Bench view that the power to assess escaped turnover and the revisional power are distinct and vest in separate authorities. Completion of the original assessment did not, by itself, make the later exercise of revisional jurisdiction improper. The revision under section 35 was therefore upheld and the challenge failed.

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Issues: Whether the exercise of revisional power under section 35 of the Kerala General Sales Tax Act, 1963 was valid when escapement was detected after completion of the assessment.

Analysis: The question turned on the relationship between the assessing authority's power to deal with escaped turnover and the superior authority's revisional power. The Court followed the Full Bench view that the powers under section 19 and section 35 are distinct and are conferred on separate authorities. Since the escapement was detected only after assessment and arose from a subsequent inspection, the exercise of power under section 35 was not rendered improper merely because the assessment had already been completed.

Conclusion: The exercise of power under section 35 was upheld and the revision failed.

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