https://www.taxtmi.com/caselaws?id=155425 Section 35(2A) of the Kerala General Sales Tax Act, which expanded suo motu revisional power to matters not decided in appeal or revision, was held to be substantive rather than procedural. Because the assessment orders had been passed and already appealed before the provision was inserted, the amendment could not be applied retrospectively to reopen those orders absent express legislative intent. The Deputy Commissioner therefore lacked jurisdiction to initiate suo motu revision proceedings, and the revisional orders and Tribunal's common order were set aside. en-us Fri, 05 Jun 1987 00:00:00 +0530 Wed, 04 Sep 2013 13:07:09 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=155425 Section 35(2A) of the Kerala General Sales Tax Act, which expanded suo motu revisional power to matters not decided in appeal or revision, was held to be substantive rather than procedural. Because the assessment orders had been passed and already appealed before the provision was inserted, the amendment could not be applied retrospectively to reopen those orders absent express legislative intent. The Deputy Commissioner therefore lacked jurisdiction to initiate suo motu revision proceedings, and the revisional orders and Tribunal's common order were set aside. Case-Laws VAT and Sales Tax Fri, 05 Jun 1987 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=155425