https://www.taxtmi.com/caselaws?id=154727 Section 35 of the Kerala General Sales Tax Act confers a wide suo motu revisional power on the Deputy Commissioner, and that power is not confined to the Revenue. An assessee may bring an error, illegality or impropriety in a subordinate order to the Deputy Commissioner's notice and request revision, even where the assessment order is appealable. The existence of a separate revision mechanism under section 36 for non-appealable orders does not curtail section 35 or make it unavailable to the assessee. The statutory wording and the hearing safeguard before any adverse order support this broader construction. en-us Mon, 25 May 1987 00:00:00 +0530 Mon, 26 Aug 2013 17:26:33 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=154727 Section 35 of the Kerala General Sales Tax Act confers a wide suo motu revisional power on the Deputy Commissioner, and that power is not confined to the Revenue. An assessee may bring an error, illegality or impropriety in a subordinate order to the Deputy Commissioner's notice and request revision, even where the assessment order is appealable. The existence of a separate revision mechanism under section 36 for non-appealable orders does not curtail section 35 or make it unavailable to the assessee. The statutory wording and the hearing safeguard before any adverse order support this broader construction. Case-Laws VAT and Sales Tax Mon, 25 May 1987 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=154727