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.

"15. Authorities competent to pass orders in revision: (1) The Deputy Commissioner may

(i) suo motu, or

(ii) on application,

call for and examine the record of any order passed or proceeding recorded under the provisions of this Act by any officer subordinate to him, for the purpose of satisfying himself as to the legality or propriety of such order or as to the regularity of such proceeding, and may pass such order with respect thereto as he thinks fit:

Provided that the Deputy Commissioner shall not revise any order or proceeding under this sub-section if

(a) Where an appeal against the order or proceeding lies to the Appellate Tribunal, the time within which such appeal may be made has not expired, or.

(b) the order or proceeding has been made the subject of an appeal to the Appellate Tribunal.

(2) The Board of Revenue may

(1) suo mote, or

(ii) in respect of any order passed or proceeding recorded by the Deputy Commissioner under sub-section (1) or any other provision of this Act, on application, call for and examine the record of any order passed or proceeding recorded under the provisions of this Act by any officer subordinate to it, for the purpose of satisfying itself as to the legality or propriety of such order, or as to the regularity of such proceeding, and may pass such order with respect thereto as it thinks fit:

Provided that the Board of Revenue shall not revise any order or proceeding under this sub-section if

(a) Where an appeal against the order or proceeding lies to the Appellate Tribunal, the time within which such appeal may be made has not expired; or

(b) the order or proceeding has been made the subject of an appeal to the Appellate Tribunal.

(3) In relation to an order of assessment passed under this Act, the power of the Deputy Commissioner under Clause (i) of sub-section (1) and that of the Board of Revenue under Clause (i) of sub-section (2) shall be exercisable only within a period of four years from the date on which the order was communicated to the assessee."

And the relevant part of R.33 of the General Sales Tax Rules, 1950.

"33 (1) If for any reason the whole or any part of the turnover of business of a dealer or licensee has escaped assessment to the tax in any year or if the licence fee has escaped levy in any year, the assessing authority or licensing authority as the case may be, subject to the provisions of sub-rule (2) may at any time within three years next succeeding that to which the tax or licence fee relates determine to the best of his judgment the turnover which has escaped assessment and assess the tax payable or levy the licence fee in such turnover after issuing a notice to the dealer or licensee and after making such enquiry as he considers necessary.

(2) Wherein respect of the turnover referred to in sub-rule (1) an order has already been passed under S.14 or 15, the assessing authority shall make a report to the appropriate appellate or revising authority as the case may be which shall thereupon after giving the dealer concerned a reasonable opportunity of being heard, pass such orders as it deems fit.

(3) If for any reason either because the turnover finally determined for the preceding year under R.14(3) is higher than the turnover provisionally determined under R.14(4) or because of fresh facts coming to light, the whole or any part of the turnover of a dealer is found to have escaped provisional assessment, the assessing authority may revise the provisional assessment after issuing a notice to the dealer and after making such enquiry as he considers necessary:

Provided that the issue of a notice to the dealer shall not be necessary when the revision of the provisional assessment is due to the determination of higher turnover for the preceding year.

(4) If for any reason any tax or licence fee has been assessed at too low a rate in any year, the assessing authority or the licensing authority as the case may be, may, at any time within three years next succeeding that to which the tax or licence fee relates, revise the assessment or the licence fee after issuing a notice to the dealer or licensee and after making such enquiry as he considers

necessary.

(5) The powers conferred by sub-rules (1) and (4) on the assessing authority or licensing authority may also be exercised by the appellate authority referred to in S.14, or as the case may be, by the revising authority referred to in S.15 at any time within a period of three years next succeeding that to which the tax or as the case may be, the licence fee relates provided that such authority shall give the dealer concerned a reasonable opportunity of being heard before passing orders under this sub rule.

We are in agreement with the view expressed by one of us in the decision reported in 1965 KLT. 304 and hold that the revisional power conferred on the Deputy Commissioner by S.15 cannot be exercised after the expiry of the period mentioned in R.33, namely, three years after the end of the assessment year. This restriction on the revisional powers of course will apply only to matters which fall under R.33, namely, escaped turnover. There is no dispute in this case that what has been done by the Deputy Commissioner on 28-1-1960 in relation to the assessment year 1955-56 which ended on 31-3-1956 related to escaped

turnover.

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. Dismissed.