Revisional jurisdiction survives an invalid reassessment, allowing revision of the original assessment within limitation.

Where a reassessment under section 19(1) of the Kerala General Sales Tax Act is held invalid or time-barred, the original assessment remains the surviving order for that year. The Deputy Commissioner may then invoke revisional jurisdiction under section 35 to revise that original assessment, provided the revisional power is exercised within the applicable limitation period. The supervisory power is not lost merely because the assessing officer attempted an ineffective reassessment, since both provisions are directed at preventing escapement of turnover and tax evasion. The revisional orders were therefore valid.

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Issues: Whether the Deputy Commissioner could invoke revisional jurisdiction under section 35 of the Kerala General Sales Tax Act, 1963 to revise the original assessment after declaring the reassessment under section 19(1) of the said Act invalid.

Analysis: The reassessment made by the assessing officer under section 19(1) was found by the Deputy Commissioner to be beyond time and therefore not sustainable in law. Once that reassessment was treated as invalid, the original assessment became the only surviving order for the relevant year. The powers under section 19(1) and section 35 operate to prevent escapement of turnover and evasion of tax, and the supervisory power of the Deputy Commissioner is not lost merely because the assessing officer had made an ineffective attempt at reassessment. The revisional power could be exercised so long as limitation for revising the original assessment had not expired.

Conclusion: The Deputy Commissioner had jurisdiction to revise the original assessment after declaring the reassessment invalid, and the revisional orders were valid.

Ratio Decidendi: Where a reassessment under section 19(1) is held to be invalid or time-barred, the original assessment remains the surviving order and may be revised under section 35 if the revisional power is exercised within limitation.

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