The power of revision under S.35 of the Kerala General Sales Tax Act is intended to remedy injustice and can be exercised for or against the assessee, safeguarding the interests of both the Revenue and the assessee.

1. The Revenue is the appellant in this Writ Appeal. The respondent in the Writ Appeal was the petitioner in the O. P. He is running a small printing press. He gets printed letter-heads, bill books, etc. For the assessment years 1980-81,1981-82 and 1982-83 the returns filed by him were accepted. The assessments were made treating the goods delivered, like letter-heads, bill books, account books, invitation cards, etc. as "paper products" and taxed at 8 per cent. The assessment orders are Exts. P1 to P3. dated 2-8-1983. This Court in P. K. Dewar v. State of Kerala (33 STC. 73) and in subsequent cases categorically held that such materials, as those printed by the petitioner, cannot be treated as "paper products", but could be taxed only as general goods, The Board of Revenue has also clarified the position in Ext. P4, dated 1-8-1983. The petitioner filed a petition for rectification of the assessments for the three years praying for reduction of tax from that of 8 per cent single point, to the general rate. Stating that the question involves disputed questions of fact, the assessing authority negatived the prayer. The petitioner moved the Deputy Commissioner of Agricultural Income Tax and Sales Tax, Palghat (in short, Deputy Commissioner), the 2nd respondent in the O.P., invoking h is sue motu powers of revision under S.35 of the Kerala General Sales Tax Act, (in short the Act) to cure the illegality in the assessments, Exts. P1 to P3, by setting aside the same and directing fresh assessments, applying the correct rate of tax. The 2nd respondent (Deputy Commissioner) rejected the said prayer and dismissed the petition by Ext. P8, dated

11-9-1986. Thereupon the petitioner filed O.P. No. 7646 of 1986 and assailed Ext. P8. Viswanatha Iyer J. by judgment dated 25-5-1987, quashed Ext. P8 and directed the 2nd respondent to deal with Exts. P5 to P7 on the merits and in accordance with law. The Revenue has come up in appeal.

2. We heard counsel for the appellant (Revenue). The sole question that arises for consideration is whether the Deputy Commissioner was bound to consider and dispose of Exts. P5 to P7 on the merits, in exercise of the powers vested in him under S.35 of the Act. The main plea of the Revenue before the learned Single Judge and before us, was that the powers vested in the Deputy Commissioner under S.35 of the Act is to be exercised suo motu and not at the instance of an assessee. The learned Single Judge repelled that plea. In order to understand the scope of S.35 we may also bear in mind S.36 of the Act. They are as follows:

"35. Powers of revision of the Deputy Commissioner suo mote: (1) The Deputy Commissioner may, of his own motion, call for and examine any order passed or proceedings recorded under this Act by any officer of authority subordinate to him other than an Appellate Assistant Commissioner and may make such enquiry or cause such enquiry to be made and, subject to the provisions of this Act, may pass such order thereon as he thinks fit:

(2) The Deputy Commissioner shall not pass any order under sub-section (1) if

(a) the time for appeal against the order has not expired.

(b) The order has been made the subject of an appeal to the Appellate Assistant Commissioner or the Appellate Tribunal or of a revision in the High Court; or

(c) more than four years have expired after the passing of the order referred to therein.

(2A) Notwithstanding anything contained in sub-section (2), the Deputy Commissioner may pass an order under sub-section (I) on any point which has not been decided in an appeal or revision referred to in clause (b) of sub-section (2), before the expiry of a period of one year from the date of the order in such appeal or revision or before the expiry of the period of four years referred to in clause (c) of that sub-section, whichever is later.

(3) No order under this section adversely affecting a person shall be passed unless that person has had a reasonable opportunity of being heard.

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