JUDGMENT K. S. PARIPOORNAN, J. - The Revenue is the petitioner herein. The respondent is an assessee under Kerala General Sales Tax Act, 1963. It is a dealer doing the business in molasses. In this revision, the Revenue challenges the order passed by the Sales Tax Appellate Tribunal dated December 12, 1989, rendered in T.A. No. 207 of 1987. 2. We heard counsel for the Revenue, Senior Government Pleader Mr. V. C. James, as also counsel for the respondent/assessee. 3. The short facts relevant for the decision in this case are as follows : We are concerned with the assessment year 1984-85. Originally an order of assessment was passed on November, 30, 1985. The appeal filed therefrom was disposed of with some directions, by order dated April 17, 1986. On September 25, 1986, the assessing authority issued a notice under section 19 of the Kerala General Sales Tax Act. Therein he also proposed to given effect to the appellate order dated April 17, 1986. He passed the revised assessment order on October 4, 1986. The matter was taken in appeal before the Appellate Assistant Commissioner, Kottayam. The appeal was dismissed by order dated February 16, 1987. In second appeal, the Sales Tax Appellate Tribunal, by order dated December 12, 1989, held that the order of assessment passed by the assessing authority dated October 4, 1986, in exercise of the the powers under section 19 of the Kerala General Sales Tax Act is unauthorised. The Tribunal took the view that there was no fresh information or details with the assessing authority to invoke section 19(1) of the Kerala General Sales Tax Act, and this is a case of mere change of opinion. On this basis, it was held that there was no escapement of turnover. The order assessment was set aside and the assessing authority was directed to re-do the assessment strictly on the basis of the appellate order dated April 17, 1986. The Revenue assails the order of the Sales Tax Appellate Tribunal dated December 12, 1989. 4. A Bench of this Court has held that a mere change of opinion on the same material is sufficient to reopen the assessment under section 19 of the Kerala General Sales Tax Act. [T.R.C. No. 185 of 1990 - Deputy Commissioner of Sales Tax v. T.P. Elias [1993] 90 STC 25; 1991 KLJ 113]. 4. A Bench of this Court has held that a mere change of opinion on the same material is sufficient to reopen the assessment under section 19 of the Kerala General Sales Tax Act. [T.R.C. No. 185 of 1990 - Deputy Commissioner of Sales Tax v. T.P. Elias [1993] 90 STC 25; 1991 KLJ 113]. In coming to the said said decision, this Bench followed the earlier Bench decisions of this Court is R. S. Narayana Shenoi v. State of Kerala [1961] 12 STC 665, George v. Sales Tax Officer 1963 KLJ 769 and K. K. Ismail v. State of Kerala [1979] 43 STC 123. It is unfortunate that the attention of the Appellate Tribunal was not invited to any one of these decisions when it disposed of the appeal. The decision of the Appellate Tribunal is patently against the aforesaid Bench decisions of this Court. The decision of the Appellate Tribunal is erroneous in law. 5. On this short ground, the order of the Appellate Tribunal is set aside. This revision is allowed. The order of the Appellate Tribunal is set aside and the matter is remitted to the Appellate Tribunal to enable it to restore the appeal to file and pass fresh orders within three months from the date of receipt of a copy of this judgment. The T.R.C. is allowed. Petition allowed.