REVIEW:
The power of review has been given by this Act to the Appellate Tribunal and High Court.
Review by Appellate Tribunal:
The appellant or respondent may apply for review of any order passed by the Appellate Tribunal on the basis of the discovery of new and important facts which after the exercise of due diligence were not within his knowledge or could not be produced by him when the order was made.
No such application shall be preferred more than once in respect of the same order. The procedure involved in Review is as follows:
- Every application for review by the Appellate Tribunal shall be preferred in Form BB and shall be verified in the manner specified therein;
- Where the application is preferred by the departmental authority, it shall be signed and verified in the manner by the Deputy Commissioner concerned;
- The application for review shall be in quadruplicate and shall be accompanied by four copies of the order of the Appellate Tribunal, one of which shall be a certified copy;
- Every such application for review preferred by any party other than a departmental authority, be accompanied by a treasury receipt or a money receipt issued by the Department or a crossed demand draft or pay order of a Bank in support of having paid the fee calculated at the rate of 2% of the disputed tax and penalty subject to a minimum of Rs.500/- and a maximum of Rs.2,000/-
- The limitation period for filing application for review is one year from the date of which a copy of the order to which the application relates was served in the manner prescribed;
- Except as provided in the rules made under this Act, the Appellate Tribunal shall not have power to award costs to either of the parties to the review;
- Every order passed by the Appellate Tribunal shall be communicated in the manner prescribed to the appellant, the respondent, the authority from whose order the appeal was preferred, the Deputy Commissioner if he is not such authority, and the Commissioner;
- Every order passed by the Appellate Tribunal shall be final unless an application for review against the order passed by the Appellate Tribunal is filed to the High Court.
Review by High Court:
Review by High Court is of two ways. One review is for any order passed by the High Court on appeal against the order of Appellate Tribunal. The other review is for any order passed by the High Court under its revision power.
The procedure involved in review for any order passed by the High Court on appeal against the order of Appellate Tribunal is as follows:
- The appellant or respondent may apply for review of any order passed by the High Court on appeal filed against the order of Appellate Tribunal, on the basis of the discovery of new and important facts which after the exercise of due diligence were not within his knowledge or could not be produced by him when the order was made;
- Every application for review shall be filed in Form FF and shall be verified in the manner specified therein;
- Every such application shall be preferred within one month from the date of receipt of the order sought to be reviewed;
The procedure involved in review for any other order passed by the High Court under its revision power is as follows:
- The petitioner or the respondent may apply for review of any order passed by the High Court on the basis of the discovery of new and important facts which after the exercise of due diligence were not within his knowledge or could not be produced by him when the order was made;
- Every application for such review shall be filed in Form GG and shall be verified in the manner specified therein;
- Every such application shall be preferred within one month from the date of receipt of the order sought to be reviewed;
- In such application the costs shall be in the discretion of the High Court.
REVISION:
The revisionary power has been granted by this Act to the following authorities:
- Deputy Commissioner;
- Joint Commissioner; and
- High Court.
Powers of revision by Deputy Commissioner:
The procedure is as follows:
- Any person objecting to an order passed by Appellate Assistant Commissioner or Appellate Deputy Commissioner for which an appeal has not been provided under this Act, may within a period of thirty days from the date on which a copy of the order was served on him, file an application for revision of such order to the Deputy Commissioner;
- The Deputy Commissioner may within a further period of thirty days admit an application for revision presented after the expiration of the first mentioned period of 30 days, if he is satisfied that the appellant had sufficient cause for not presenting the application within the first mentioned period;
- Every application for revision shall be in Form Y and shall be verified in the manner specified therein;
- The application shall be in duplicate and shall be accompanied by two copies of the original order against which it is filed one of which shall be a certified copy;
- The revising authority may entertain the said application if it is satisfied that the applicant has sufficient cause for not furnishing copies of the said original order;
- If the Deputy Commissioner finds any defect or omission in the revision petition, the Deputy Commissioner shall return the petition for rectification of the defect or for supplying the omission and re-presentation within ten days from the date of receipt by the petitioner;
- Where the revision petition is re-presented after the expiry of ten days, the Deputy Commissioner may admit such petition, if re-presented within a further period of ten days and if he is satisfied that the petitioner had sufficient cause for not re-presenting the revision within the said period;
- On admitting the application for revision, the Deputy Commissioner may call for and examine the record of the order against which the application has been preferred and may make such inquiry or cause such inquiry to be made and subject to the provisions of the Act pass such order thereon as he thinks fit;
- The tax, fee or other amount shall be paid in accordance with the order against which the application has been preferred;
- The Deputy Commissioner may in his discretion give such discretions as he thinks fit, in regard to the payment of such tax, fee or other amount before the disposal of revision, if the applicant furnishes sufficient security to his satisfaction in such form and in such manner as may be prescribed;
- No order adversely affecting a person shall be passed unless that person has had a reasonable opportunity of being heard.
Power of revision by Joint Commissioner:
The procedure is as follows:
- Any person objecting to an order passed by Deputy Commissioner under his revising power, may within a period of thirty days from the date on which a copy of the order was served on him, file an application for revision of such order to the Joint Commissioner;
- The Joint Commissioner may within a further period of thirty days admit an application for revision presented after the expiration of the first mentioned period of 30 days, if he is satisfied that the appellant had sufficient cause for not presenting the application within the first mentioned period;
- Every application for revision shall be in Form Y and shall be verified in the manner specified therein;
- The application shall be in duplicate and shall be accompanied by two copies of the original order against which it is filed one of which shall be a certified copy;
- The revising authority may entertain the said application if it is satisfied that the applicant has sufficient cause for not furnishing copies of the said original order;
- If the Joint Commissioner finds any defect or omission in the revision petition, the Joint Commissioner shall return the petition for rectification of the defect or for supplying the omission and re-presentation within ten days from the date of receipt by the petitioner;
- Where the revision petition is re-presented after the expiry of ten days, the Joint Commissioner may admit such petition, if re-presented within a further period of ten days and if he is satisfied that the petitioner had sufficient cause for not re-presenting the revision within the said period;
- On admitting the application for revision, the Joint Commissioner may call for and examine the record of the order against which the application has been preferred and may make such inquiry or cause such inquiry to be made and subject to the provisions of the Act pass such order thereon as he thinks fit;
- The tax, fee or other amount shall be paid in accordance with the order against which the application has been preferred;
- No order adversely affecting a person shall be passed unless that person has had a reasonable opportunity of being heard.
Power of revision by High Court:
The procedure is as follows:
- Revision petition against the order of the Appellate Tribunal on the ground that the Tribunal has either decided erroneously or failed to decide any question of law;
- Such petition shall be filed within ninety days from the date of receipt of order;
- The High Court may, within a further period of ninety days, admit a petition preferred after the expiration of the first mentioned period of ninety days aforesaid if it is satisfied that the petitioner had sufficient cause for not preferring the petition within the first mentioned period;
- The petition shall be in Form EE and shall be verified in the manner specified therein;
- Every petition shall be accompanied by a certified copy of the order of the Tribunal;
- If the petition is preferred by any party other than the Deputy Commissioner, be accompanied by such fee as may be prescribed;
- If the High Court, on perusing the petition, consider that there is no sufficient ground for interfering, it may dismiss the petition summarily;
- No petition shall be dismissed unless the petitioner has had a reasonable opportunity of being heard;
- If the High Court does not dismiss the petition summarily, it shall, after giving both the parties to the petition a reasonable opportunity of being heard, determine the question of law raised and either reverse, affirm or amend the order against which the petition was preferred or remit the matter to the Appellate Tribunal with the opinion of the High Court on the question of law raised or passed such order in relation to the matter as the High Court thinks fit;
- Where the High Court remits the matter with the opinion on the question of law raised, the Appellate Tribunal shall amend the order passed by it in conformity with such opinion;
- Before passing such order the High Court may, if it considers it necessary so to do, remit the petition to the Appellate Tribunal, and direct it to return the petition with its finding on any specific question or issue;
- Notwithstanding that a petition has been preferred, the tax shall be paid in accordance with the order against which the revision has been preferred.
