https://www.taxtmi.com/caselaws?id=151242 Where an assessment is set aside in revision under section 35 of the Kerala General Sales Tax Act and remanded for fresh disposal, the assessing authority proceeds de novo on remand. The time-limit restricting the revisional authority's power does not continue to bar the assessing authority from making a fresh assessment after the original order has been vacated. The court rejected the argument that the remanded authority acts merely as the revisional authority's agent or delegate, holding instead that it remains a subordinate assessing authority bound by the remand directions. An alternative statutory remedy was noted, though not treated as decisive. en-us Wed, 17 Aug 1977 00:00:00 +0530 Mon, 03 Jun 2013 10:01:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=151242 Where an assessment is set aside in revision under section 35 of the Kerala General Sales Tax Act and remanded for fresh disposal, the assessing authority proceeds de novo on remand. The time-limit restricting the revisional authority's power does not continue to bar the assessing authority from making a fresh assessment after the original order has been vacated. The court rejected the argument that the remanded authority acts merely as the revisional authority's agent or delegate, holding instead that it remains a subordinate assessing authority bound by the remand directions. An alternative statutory remedy was noted, though not treated as decisive. Case-Laws VAT and Sales Tax Wed, 17 Aug 1977 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=151242