1. These two appeals by certificate from the judgment of the Kerala High Court involve a common question of law and will stand disposed of by this judgment.

2. The facts in C. A. 804 of 1967 may alone be stated. The respondent was assessed under the General Sales Tax Act, 1125 (Act 11 of 1125) (State of Kerala), hereinafter called the "Act", for the year 1958-59 by the Assistant Sales Tax Officer, First Circle, Alleppey, by his order dated November 13, 1959. Subsequently the Deputy Commissioner of Agricultural Income tax and Sales Tax, South Zone, Quilon issued a notice dated October 29, 1963 to the respondent under S.15 (1) (i) of the Act proposing to revise the assessment on the ground that the assessing authority had committed a mistake in computing the assessable turnover to the extent of Rs. 17,000. In response to the notice the respondent submitted the objections on November 2,1963. His contention, inter alia, was that the Deputy Commissioner had no jurisdiction to proceed in the matter under S.15 (1) (i) and he could proceed only under R.33 of the General Sales Tax R.1950. It was also contended that for the aforesaid reason the proceedings proposed by the Deputy C