Suo motu revision time limit under sales tax law upheld for a fresh assessment order after appellate remand.

Suo motu revision under section 35 of the Kerala General Sales Tax Act is confined by the statutory bars in sub-section (2), including the four-year limit, and by sub-section (2A), which permits revision only on issues not already decided in earlier appellate or revisional proceedings. The earlier assessment had merged in appeal and Tribunal proceedings, but the notice was issued against the fresh assessment order passed pursuant to the Tribunal's directions. Because the revision notice was issued within four years of that fresh order, the limitation objection failed and the revisional proceedings were held valid and sustainable in favour of the Revenue.

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Issues: Whether the notice initiating suo motu revision under section 35 of the Kerala General Sales Tax Act, 1963 was barred by limitation, and whether the revisional authority could validly proceed against the fresh assessment order dated 26.12.2002.

Analysis: Section 35(1) empowers the Deputy Commissioner to revise subordinate orders prejudicial to revenue, but section 35(2) restricts that power where the appeal period has not expired, where the order is already under appellate or revisional challenge, or where more than four years have elapsed from the order sought to be revised. Section 35(2A) permits revision only on points not decided in the earlier appeal or revision and within the statutory time limit. The order dated 14.01.1999 had merged in the appellate and Tribunal proceedings, and the notice dated 02.08.2004 was directed against the fresh assessment order dated 26.12.2002 passed pursuant to the Tribunal's directions. As the notice was issued within four years of the fresh assessment order, the revision was held to be within time.

Conclusion: The limitation objection failed, and the revisional proceedings were held to be valid and sustainable in favour of the Revenue.

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