Section 35 in The Kerala General Sales Tax Act, 1963
35. Powers of revision of the Deputy Commissioner suo mot.
(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 or authority subordinate to him other than an Appellate Assistant Commissioner which in its opinion is prejudicial to revenue 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.
