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2013 (5) TMI 508 - HC - VAT and Sales TaxWhether the power of review conferred on the 4th respondent Tribunal under Section 60(7) of the KVAT Act takes in the power to review an 'interim' order of the Tribunal, is the point for consideration.- held that:- Since clause (b) of sub-section (4) of Section 60, obviously, is in respect of an order passed by the lower authority and not by the Tribunal, it is not an order which enables invocation of power to review under sub-section (7) of Section 60. Coming to the factual position available in the case in hand, the dispute is with regard to fixation of liability, the extent and sustainability of which are under challenge. It was after considering the appeal, that the Tribunal passed the interim order by way of Ext.P2 directing to satisfy a portion of the said liability, to the extent as specified therein, so as to avail the benefit of interim stay during the pendency of the appeal. This is by virtue of the discretion exercised by the concerned authority with reference to the actual facts and figures and with proper application of mind. This does not constitute any 'error apparent on the face of the record' or otherwise to have called for a review, invoking the power and jurisdiction of the Tribunal under section 66 or under Section 60(7) of the KVAT Act. This Court finds that the challenge raised against Ext.P7 order passed by the Tribunal is devoid of any merit. None of the grounds raised in this writ petition does serve the purpose. The writ petition fails and it is dismissed accordingly.
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