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Issues: Whether the amendment to section 35 of the Kerala General Sales Tax Act, 1963, restricting revisional jurisdiction to matters prejudicial to revenue, applies to assessment orders passed before the amendment and whether the assessee's right to seek revision survived as a vested substantive right.
Analysis: The unamended provision enabled the Deputy Commissioner to revise any order or proceeding under the Act, and the assessee could invoke that jurisdiction to point out illegality or injustice. The amendment introduced a new restriction by confining revision to orders prejudicial to revenue. As the amendment was not retrospective, it could not be construed as taking away a remedy that had already vested when the assessment orders were made. The right of revision under the pre-amendment law was treated as more than a mere procedural facility and as a substantive statutory remedy available to the aggrieved assessee. Authorities on vested rights and tax appeals/revisions supported the view that a later curtailment of revisional power cannot operate to the detriment of pending or pre-amendment assessment matters.
Conclusion: The amended section 35 did not apply to pre-amendment assessment orders so as to defeat the assessee's revisional remedy, and the assessee's revision petitions were maintainable on the earlier law.
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