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2016 (11) TMI 1184 - MADHYA PRADESH HIGH COURT

2016 (11) TMI 1184 - MADHYA PRADESH HIGH COURT - TMI - Review of the order dated 29.04.2016 - petitioner has filed the petition seeking direction against the revisional authority to comply with the mandatory provision of Section 71(2) of Madhya Pradesh Commercial Tax Act, 1994 and rectify the revision order in terms of the petitioner's application - scope of review - Held that: - the scope of review is very limited. Review is not as same as appeal. If the petitioner is aggrieved by the order, he .....

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ferent part of assessment were dismissed. The petition is supported with an application for condonation of delay. There is a delay of 116 days in filing the present review petition. 2. Considering the averments made in the application, delay in filing the present review petition is condoned. 3. Heard on the question of admission. 4. The petitioner is seeking review of the order dated 29.04.2016 on the ground that he has filed the petition seeking direction against the revisional authority to com .....

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created in favour of the petitioner. 5. The contention of the petitioner is that the Division Bench of this Court, instead of dismissing the writ petition ought to have directed revisional authority to decide the maintainability of the application under Section 71 of 'the Act'. The High Court ought not to have decided the maintainability of the application which construe an error apparent on the face of record and prayed for review of the order to the effect of remanding the case to the .....

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n and accordingly, the Commissioner shall rectify the order within one calendar year. The petitioner has argued that the revisional authority did not decided the application within time, therefore, he has right to get the order rectified according to the application submitted by him. By way of rectification, the petitioner was in fact claiming that is bill of all loading be exhibited as a proof of export. 7. This Court has come to the conclusion that application for rectification filed by the pe .....

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ourt and held that the petitioner cannot be entitled to have the order of rectification in accordance with his application. 8. Even otherwise, the scope of review is very limited. Review is not as same as appeal. If the petitioner is aggrieved by the order, he has a remedy to challenge the same by way of SLP before the Hon'ble Supreme Court. The scope of review comes from Section 114 and Order 47 Rule of the CPC which is reproduced below: 114. Review.-Subject as aforesaid, any person conside .....

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w is extensive and has been prescribed under Article 137 to be read with Rules framed under Article 145. The provision of sub-clause (c) of Rule 114 of the Code of Civil Procedure provides that the court may make such order thereon, as it thinks fit, but the power is to be exercised in accordance with provisions contained in Order XLVII Rule 1, which provides as under: 1. Application for review of judgment.-(1) Any person aggrieved, (a) by a decree or order from which an appeal is allowed, but f .....

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n, desires to obtain a review of the decree passed or order made against him, may apply for a review of judgment to the Court which passed the decree or made the order. (2) A party who is not appealing from a decree or order may apply for a review of judgment notwithstanding the pendency of an appeal by some other party except where the ground of such appeal is common to the applicant and the appellant, or when, being respondent, he can present to the Appellate Court the case on which he applies .....

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appeal the scope is much greater where the Court of appeal can go into issues of law or of fact or both. However, in case of review, the scope has been grossly circumscribed to such cases order was passed or when some mistakes or errors apparent on the face of the record have been made or where the Court has overlooked some obvious facts on the basis of which, a decision could be made. It is also a fact that the review is not an appeal or not even a re-hearing of the case. The points, which hav .....

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he record. An error which is not self-evident and has to be detected by a process of reasoning, can hardly be said to be an error apparent on the face of the record justifying the Court to exercise its power of review under Order 47, Rule 1 CPC. In exercise of the jurisdiction under Order 47, Rule 1 CPC it is not permissible for an erroneous decision to be reheard and corrected . There is a clear distinction between an erroneous decision and an error apparent on the face of the record. While the .....

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efused special leave thus making out that a review proceeding virtually amounts to a re-hearing. Maybe we were not right in refusing special leave right in the first round but, once an order has been passed by this Court a review thereof must be subject to the rules of the game and cannot be lightly entertained. A review of a judgment is a serious step and reluctant resort to it is proper only where a glaring omission or patent mistake or like grave error has crept in earlier by judicial fallibi .....

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