The judgment of the court was delivered by

MEHTA, J. - The opponent herein is a dealer carrying on business of manufacturing bricks for sale. The opponent was not registered under the Bombay Sales Tax Act, 1963 (sic). Assessment proceedings were started against the opponent in 1964. The opponent was assessed for the period from 11th April, 1958, to 31st December, 1959, and 1st January, 1960, to 4th May, 1961, as an unregistered dealer. He was also assessed for the subsequent periods from 5th May, 1961, to 31st March, 1963, and 1st April, 1963, to 24th October, 1965, as a registered dealer. It appears that the assessment order for the period form 1st January, 1960, to 4th May, 1961, was passed by the Sales Tax Officer on 30th September, 1964, holding that the opponent was liable from 1st January, 1960. The opponent went in appeal before the Assistant Commissioner of Sales Tax who fixed his liability from 1st April, 1960. The Assistant Commissioner passed his order on 27th August, 1965. In view of this order of the Assistant Commissioner of Sales Tax, the Sales Tax Officer passed a fresh assessment order for the period from 1st April, 1960, to 4th May, 1960, on 15th January, 1966. In the meantime, on 27th July, 1965, the Sales Tax Officer, Enforcement Branch, visited the place of business of the opponent and seized account books, katcha rojmel, loose copies of bills, etc. The Sales Tax Officer, Enforcement Branch, after seizure of the material wrote a letter to the Assistant Commissioner who in his turn wrote a letter to the Deputy Commissioner, bringing to his notice the fact about the new materials seized at the time of his visit. It was thereafter on 27th December, 1966, that the Deputy Commissioner took up the matter in suo motu revision and issued notice to the opponent, asking him to show cause why the order of the Assistant Commissioner of 27th August, 1965, be not revised. The opponent appeared and contended, inter alia, that the Deputy Commissioner was not entitled to exercise revisional jurisdiction under section 57 of the Bombay Sales Tax Act, 1959. This contention did not find favour with the Deputy Commissioner, who ultimately revised the order of the Assistant Commissioner by his order of 15th July, 1969, and fixed the liability of the opponent from 1st January, 1960, and, consequently, made certain additions to the turnover of sales as well as of purchases. The opponent, therefore, took the matter in appeal before the Gujarat Sales Tax Tribunal. Before the Tribunal, a contention was raised on behalf of the opponent herein that the revising authority had no jurisdiction to initiate the revision proceedings on the materials which did not form part of the record in existence before the taxing authority. This contention found favour with the Tribunal and, therefore revision application of the opponent was allowed and the order passed by the Deputy Commissioner on 15th July, 1969, in revision was set aside. At the instance of the State, the following question has been referred to us for our opinion :

"Whether, on the facts and in the circumstances of the case, the Deputy Commissioner of Sales Tax, for the purpose of ascertaining whether there was any illegality or impropriety in the order passed by the Assistant Commissioner of Sales Tax or any irregularity in the proceeding adopted by him, and then assuming revisional jurisdiction under section 57 of the Bombay Sales Tax Act, 1959, could take into consideration only the record of the proceeding before the Assistant Commissioner or could also take into consideration other material which the Sales Tax Officer, Enforcement Branch, had seized on 27th July, 1965, and which did not form part of the record of the proceeding before the Assistant Commissioner ?"

The width and scope of the revisional power under the Sales Tax Act have come for consideration before the Supreme Court on a number of occasions. In State of Kerala v. K. M. Cheria Abdulla and Co. ([1965] 16