NINAN Vs. STATE OF KERALA

JUDGEMENT

(1.) A similar if not the identical question arose for decision before this Court on a former occasion. This court then took the view that the revisional powers conferred on the Deputy Commissioner of General Sales Tax by S.15(1)(i) of the General Sales Tax Act, 1125 cannot be exercised after the expiry of the period provided by R.33 of the General Sales Tax Rules, 1950. The case is K. Sarvothama Srinivasa Shenoy & Co. v. Deputy Commissioner of Agricultural Income Tax & Sales Tax, Kozhikode and is reported in 1965 KLT 304 . That case was decided after considering the provisions in S.12 of the Madras General Sales Tax Act and R.17 of the Madras General Sales Tax Rules. The corresponding provisions in the General Sales Tax Act, 1125 and the General Sales Tax Rules, 1950 are S.15 of the Act and R.33 of the Rules. The relevant parts of S.15 and R.33 are extracted below: - The relevant part of S.15 of the General Sales Tax Act, 1125.

(2.) All that we wish to add is that the revisional power conferred by S.15 can be exercised by the revisional authority only in such circumstances where the Sales Tax Officer himself could have taken action under R.33. After the lapse of three years from the end of the assessment year the Sales Tax Officer cannot and should not Act under R.33.

(3.) We allow the tax revision case but make no order as to costs.