Home Case Index All Cases VAT and Sales Tax VAT and Sales Tax + HC VAT and Sales Tax - 2018 (12) TMI HC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2018 (12) TMI 298 - KERALA HIGH COURTReview of Order - power of Tribunal constituted with the Chairman and one members to review an order of the Tribunal constituted of the Chairman and two members - cope of review u/s 39(7) of the Act - reopening/reassessment of an assessment after the limitation provided of four years. Held that:- We cannot but observe that the two member Bench of the Tribunal ought not to have attempted a review of an order passed by a three member Bench. Even with respect to a co-ordinate bench, Section 39(7) of the Act is the power conferred on the Tribunal to carry out a review of its own orders - Tribunal constituted of two members to have acted without judicial propriety in having considered review of an order passed by a three member Bench. The specific power granted for review to an Appellate Tribunal does not even include correction of errors apparent on the face of the record. For rectification of errors, there is a specific provision under Section 43 of the Act. The petition filed herein is under sub-section (7) of Section 39 of the Act, which allows a review only on the basis of the discovery of new and important facts, which, after the exercise of due diligence, were not within the knowledge of the review petitioner or could not be produced by him. There is no new or important facts, which were urged before the Tribunal on review - the review to be one not maintainable for reason of the ingredients under sub-section (7) of Section 39 of the Act being absent - decided against Revenue. Revision allowed.
|