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 su