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TMI Blog2013 (5) TMI 508X X X X Extracts X X X X X X X X Extracts X X X X ..... appeal, but it did not turn to be fruitful in the first round of litigation, which made the petitioner to pursue the second round by filing Ext.P1 appeal before the 4th respondent/Tribunal. Along with the appeal, the petitioner also preferred an interlocutory application for stay in respect of the coercive proceedings. 3. After considering the merits involved, the Tribunal passed Ext.P2 order on 30.03.2012, whereby interim stay was granted subject to the satisfaction of a sum of Rs. Five lakhs and furnishing of security for the balance amount within four weeks. 4. Being aggrieved of the said order, the petitioner filed Ext. P5 application for review, pointing out that, while passing the interim order some material documents had not ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... onable opportunity of being heard either in person or by a representative,- (a) in the case of an order of assessment or penalty,- (i) confirm, reduce, enhance or annul the assessment or penalty or both (ii) set aside the assessment and direct the assessing authority to make a fresh assessment after such further enquiry as may be directed ;or (iii) pass such other orders as it may think fit; or (b) in the case of any other order, confirm, cancel or vary such order; Provided that if the appeal involves a question of law on which the Appellate Tribunal has previously given its decision in another appeal and either a revision petition to the High Court against such decision or an appeal to the Supreme Court against the order of th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f other nature (passed by the lower authority) are taken care of by clause (b). It is with reference to the above provisions and the context, that the power of the Tribunal to pass appropriate orders have been dealt with in sub -section (4) and only in respect of such order passed by the Tribunal, that the power of review is provided under sub-section (7) of Section 60. 9. Coming to the contention put forth by the petitioner that clause (b) of sub-section (4) of Section 60 comes to the rescue of the petitioner, this Court finds that the idea and understanding of the petitioner is quite wrong and misconceived. Clause (b) of sub-section (4) does not refer to an order passed by the Tribunal. It refers to an order passed by the lower authorit ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... shall give the dealer or other person, a revised notice of assessment or penalty and thereupon the provisions of this Act and the rules made thereunder shall apply as if such notice has been given in the first instance. Explanation:- The liability to pay the tax or other amount shall arise only from the date specified in the revised notice. "Obviously, the above power is to rectify an 'error apparent on the face of the record'. This is akin to the scope of review under similar provisions of other similar statutes and the general power of the civil courts under Section 114 of the CPC. The scope of such general power has been explained by the Apex Court on many an occasion holding that it can be exercised only in respect of an error ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cisions as above, speak about the scope of power in respect of incidental proceedings, when no express power is conferred under the statute. 13. It is settled law that, when the statute prescribes something to be done in a particular manner, it can be done only in that particular manner and in no other manner. Having conferred power and jurisdiction upon the Tribunal to review orders, the type of which has been made explicitly clear in sub- section (7) of Section 60, by making a reference to an instance covered by sub-section (4) of Section 60, the only question to be looked into is, whether this is a case which falls within the purview of sub-section (4) of Section 60. The contention raised by the petitioner that the case of the petitione ..... X X X X Extracts X X X X X X X X Extracts X X X X
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