Revision limitation after open remand runs from the fresh assessment order, not the original superseded assessment.

On an open remand setting aside the original assessment in toto and directing de novo disposal, the original assessment ceased to operate and was replaced by the fresh assessment order. For revision under section 35 of the Kerala General Sales Tax Act, 1963, limitation ran from the date of that fresh assessment, because that was the order giving rise to the revenue prejudice complained of. The limitation period therefore could not be computed from the earlier, superseded assessment. On this basis, the revisional order was held to be within jurisdiction and not barred by limitation.

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Issues: Whether, on an open remand setting aside the original assessment in toto, the limitation under section 35 of the Kerala General Sales Tax Act, 1963 for revisional action by the Deputy Commissioner ran from the date of the original assessment or from the date of the fresh assessment order.

Analysis: The appellate order did not merely remit the matter for a restricted enquiry on one item. It set aside the assessment and sent the case back for de novo disposal, while leaving the other issues open. In such a situation, the original assessment ceased to operate and was replaced by the fresh assessment order. The revisional power under section 35 could therefore be exercised only with reference to the fresh order, since that was the order that created the revenue prejudice complained of. The limitation under the section was accordingly to be computed from the date of the fresh assessment and not from the date of the earlier order.

Conclusion: The revisional order was within jurisdiction and not barred by limitation; the challenge by the assessee failed.

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