S VISWANATHAN Vs. STATE OF KERALA

JUDGEMENT

(1.) HEARD counsel for the parties.

(2.) THE short question for consideration in this revision petition filed by the assessee is whether the order passed under section 47 of the Kerala General Sales Tax Act, 1963, can be later interfered with by the Deputy Commissioner exercising revisional power suo motu under section 35 of the Act.

(3.) AFTER the matter being compounded, we are of the considered view that neither can the assessee nor can the department challenge the compounding order. In the compounding order, it is implied that the extent of suppression which are detected at the time of inspection by the Intelligence Squad of the department, was accepted by the assessing authority and, therefore, it was no more open to the Deputy Commissioner to reopen the matter under the purported exercise of power under section 35 of the Act that the suppression was much higher and, therefore, the assessee was liable to pay much more compounding fee.