TMI Blog1991 (9) TMI 311X X X X Extracts X X X X X X X X Extracts X X X X ..... ewing the earlier order of the Tribunal dated 7th July, 1981. 2.. The facts necessary for the disposal of this revision petition are: The assessee-respondent had preferred an appeal against the order of the Appellate Assistant Commissioner dated 2nd January, 1981, relating to the assessment year 1979-80 before the Tamil Nadu Sales Tax Appellate Tribunal (Additional Bench), Coimbatore. After a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... an application was made before the Tribunal apparently under section 36(6) of the Tamil Nadu General Sales Tax Act, 1959, seeking a review of the order passed on 7th July, 1981. In the application, the assessee disputed the turnover of Rs. 57,517 as well as the penalty of Rs. 4,764. The Tribunal, by the order impugned in the revision petition, which is a detailed one, accepted the review applicati ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ich the application relates was served on the party in the prescribed manner; and a review petition has to be accompanied by such fee as may be prescribed. It is thus seen that for filing a review petition under section 36(6) of the Act, new and important facts discovered must be after the exercise of due diligence, and such facts should not have been within the knowledge of the party. That apart, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ld be had to the provision of section 36(6) of the Act. Even otherwise, it appears from the record of the assessing authority as well as the Appellate Assistant Commissioner that the records had been produced by the assessee before the authorities. Since the so-called additional records sought to be produced were also within the knowledge and in possession of the assessee, it was its obligation to ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ly, 1981, and by reference to certain material and other judgments, deleting the penalty. The application for review was almost treated as an appeal against the order of the appellate authority, and certainly, a review application cannot be an appeal in disguise. The order of the Tribunal in review application dated 28th January, 1982, is not sustainable. We, therefore, accept this revision and se ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
