1. The petitioner in this Tax Revision Case is an assessee under the Kerala General Sales-tax Act, 1963 (the 'Act'). The tax relates to the year 1968-69. The question raised by the assessee is whether the Appellate Tribunal was right in holding that the revised assessment dated 23 111973 made under S.19 of the Act was not time-barred.

2. The original assessment under S.17 was made on 30 41970. Subsequently notices dated 15 21973 and 6 31973 were issued to the assessee in terms of S.19. The assessee filed its objections on 20 31973. Rejecting the objections, a revised order of assessment in respect of the escaped turnover for the year 1968-69 was made by Sales-tax Officer on 213 1973. This order was challenged by the assessee before the Appellate Assistant Commissioner who by his order dated 29 51973 held that the assessee was not accorded a proper opportunity of being heard. The order challenged was accordingly set aside and the Salestax Officer was directed to pass a fresh order. Notice dated 27 81973 was thereupon issued to the assessee. The assessee replied to the notice on 28 91973 raising various objections. One of the principal objections was that the assessee was