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Hindustan Lever Ltd. (Now Hindustan Unilever Ltd.) through Biswanath Sahoo Versus Commercial Taxes Department

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 has a remedy to challenge the same by way of SLP befor .....

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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 comply with the mandatory provision of Section 71(2) of Ma .....

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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 revisional authority to decide their application on me .....

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rder 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 petitioner is nothing but in the nature of appeal or revi .....

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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 considering himself aggrieved,- (a) by a decree or order from .....

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7 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 from which not appeal has been preferred. (b) by a decre .....

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rder 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 for the review. Explanation : The fact that the decisi .....

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peal 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 have been considered and adjudicated upon by the Court, ca .....

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o 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 first can be corrected by the higher forum, the latter .....

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