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2014 (9) TMI 1198 - CALCUTTA HIGH COURTReview petition - Attachment orders - recovery proceedings - regularization of the sale seeked - disputed property was under the attachment of the Income Tax Department, which was sold for recovery of the outstanding dues of the Hindu Undivided Family of one Kirodimull Lohariwala - HELD THAT:- The income tax authorities in this application for review, also, maintains their stand that when the prayer for regularization of the sale was not granted by order dated 8th September, 1965 and this Court directed to sell the property in the best price, the sale in favour of Vasudeva was not final. In our view, there are errors apparent on the face of record and the order dated 19th October, 2012 has to be reviewed. A Court reviewing an earlier order can pass an order in favour of the applicant. There is an error apparent on the face of record. An error apparent on the face of record cannot be defined scientifically, precisely and exhaustively. It should be determined considering the facts of each individual case. In the case in hand error is apparent and self-evident. A proper reading of the order dated 17th August, 2001, in M.A.T. no. 87 of 1999 reveals and it could not only reveal that the Appeal Court affirmed the order dated 20th November, 1998. Moreover, the private respondents in the application for special leave against order dated 17th August, 2001, inter alia, proceeded on the basis that the appeal against the said order was dismissed. Therefore, the Vasudevas are not entitled from reagitating the dispute, which has been subject of a judicial decision earlier. The Vasudevas cannot turn around and take a contrary stand when the other party had accepted their reading and acted upon to their detriment.
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