Revisional power can extend to post-assessment materials where the revised assessment order is the operative order.

Section 35 revisional power under the Kerala General Sales Tax Act is distinct from reassessment power under section 19, and it is not confined to materials already before the assessing authority. The Deputy Commissioner may consider materials gathered after assessment and interfere where the order is vitiated by illegality, irregularity or impropriety. The court also held that, once the original assessment had been modified in appeal and given effect to, the operative order for revision was the revised assessment order rather than the original. On that basis, the revisional action to bring escaped turnover to tax was upheld as within jurisdiction.

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Issues: Whether the Deputy Commissioner, exercising suo motu revisional power under section 35 of the Kerala General Sales Tax Act, 1963, could rely on materials gathered after the assessment and set aside the revised assessment to bring escaped turnover to tax.

Analysis: The scope of section 35 was examined in the light of the scheme of the Act and the distinction between revisional power under section 35 and reassessment power under section 19. The Court followed the Full Bench view that these are distinct and separate jurisdictions, and that revisional power is not confined to materials already available before the assessing authority. It held that the Deputy Commissioner may examine post-assessment materials and interfere where the order is vitiated by illegality, irregularity or impropriety. The Court also rejected the contention that only the original assessment order could be revised, noting that once the original order was modified on appeal and given effect to, the operative order was the revised order.

Conclusion: The Deputy Commissioner had jurisdiction under section 35 to act on subsequently discovered materials, and the revisional order was valid.

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