Special reopening scheme under Kerala sales tax law overrides general limitation and survives later amendment-based challenge.

Section 17D of the Kerala General Sales Tax Act is treated as a special fast-track reopening scheme for assessments based on fresh material relating to tax evasion, and its non obstante clause is read to override inconsistent provisions in the Act. In that framework, prior Commissioner approval is sufficient for reopening and the general limitation in Section 19 does not control the exercise of power under Section 17D. Amendments to Section 17 govern general assessment procedure and time limits, but do not curtail a reopening completed under Section 17D. Notice to the assessee should ordinarily accompany such reopening, although absence of notice did not alter the outcome on the facts described.

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Issues: (i) Whether assessments completed under Section 17D of the Kerala General Sales Tax Act could be reopened with the prior permission of the Commissioner without being controlled by the limitation under Section 19. (ii) Whether the amendments to Section 17 affected the power to reopen assessments completed under Section 17D. (iii) Whether reopening on the Commissioner's permission required notice to the assessee and whether the Tribunal ought to have considered that question.

Issue (i): Whether assessments completed under Section 17D of the Kerala General Sales Tax Act could be reopened with the prior permission of the Commissioner without being controlled by the limitation under Section 19.

Analysis: Section 17D was treated as a special fast track scheme containing its own reopening mechanism. The provision permitted reopening on fresh material pertaining to tax evasion, and the proviso expressly allowed reopening with the prior permission of the Commissioner. The non obstante clause was understood to override inconsistent provisions in the Act, and no separate limitation period was found in Section 17D. Section 19 was held to be inconsistent with the scheme of Section 17D in the context of reopening under that provision.

Conclusion: The reopening under Section 17D was held not to be barred by Section 19 and the issue was decided in favour of the Revenue.

Issue (ii): Whether the amendments to Section 17 affected the power to reopen assessments completed under Section 17D.

Analysis: The amendment to Section 17 was considered to govern the procedure and time limits for assessment generally, but it was held not to control the distinct reopening power under Section 17D. Since the assessment had been completed under Section 17D and reopened again under the same provision with the Commissioner's permission, the amendment to Section 17 was found inapplicable to curtail that power.

Conclusion: The amendments to Section 17 were held not to defeat the reopening under Section 17D and the issue was decided in favour of the Revenue.

Issue (iii): Whether reopening on the Commissioner's permission required notice to the assessee and whether the Tribunal ought to have considered that question.

Analysis: The Court accepted that notice should ordinarily accompany an order extending or authorising reassessment on the Commissioner's permission. However, on the facts, the Court found the reopening had occurred long after the original assessment, the statutory scheme under Section 17D was otherwise sustainable, and any remand would be an empty formality because no viable challenge to the reopening survived.

Conclusion: The absence of notice did not yield relief to the assessee, and the issue was answered against the Revenue but without benefit to the assessee.

Final Conclusion: The Court upheld the reopening regime under Section 17D, declined to apply the limitation under Section 19, and sustained the Tribunal's ultimate direction, leaving the revisions rejected.

Ratio Decidendi: Where a special assessment provision contains a non obstante reopening scheme with no express limitation, and permits reopening with prior Commissioner approval, general limitation provisions in the parent Act do not control that reopening.

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