https://www.taxtmi.com/caselaws?id=149825 Revisional power under section 35 of the Kerala General Sales Tax Act is distinct from the statutory power to assess escaped turnover under section 19. The revisional authority may examine legality, irregularity, or impropriety in the order under revision and issue only consequential directions within that limited jurisdiction. It cannot direct further investigation into escaped turnover, because that would encroach on the separate function vested in the assessing authority. A direction issued for that purpose was therefore held to be beyond revision, and the escaped turnover proceedings were left to the assessing authority to pursue independently. en-us Thu, 23 Oct 1969 00:00:00 +0530 Sat, 04 May 2013 10:52:20 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=149825 Revisional power under section 35 of the Kerala General Sales Tax Act is distinct from the statutory power to assess escaped turnover under section 19. The revisional authority may examine legality, irregularity, or impropriety in the order under revision and issue only consequential directions within that limited jurisdiction. It cannot direct further investigation into escaped turnover, because that would encroach on the separate function vested in the assessing authority. A direction issued for that purpose was therefore held to be beyond revision, and the escaped turnover proceedings were left to the assessing authority to pursue independently. Case-Laws VAT and Sales Tax Thu, 23 Oct 1969 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=149825