Statutory review is confined to new facts, not extra evidence to prove matters already before the tribunal.

Section 12-A(6)(a) of the Madras General Sales Tax Act permits review only on the basis of facts not before the Appellate Tribunal when it made the order. The provision cannot be expanded to treat additional evidence as a new fact, and it is not equivalent to Order 47 CPC. Where the basic fact was already before the Tribunal, a party cannot seek review merely because the supporting evidence was not produced or was insufficient at the original hearing. Review is confined to genuinely new factual matters, so the assessee was not entitled to a second opportunity to prove the same case.

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Issues: Whether a review under section 12-A(6) of the Madras General Sales Tax Act could be sought on the ground that the assessee had failed to produce evidence at the original hearing, though the underlying facts had already been before the Tribunal.

Analysis: Section 12-A(6)(a) permits review only on the basis of facts which were not before the Appellate Tribunal when it passed the order. The provision is not in pari materia with Order 47 of the Code of Civil Procedure, and the Court held that the expression "facts" cannot be enlarged to include the evidence required to prove facts already raised. There is a material distinction between a new fact and additional evidence supporting an old fact. If the basic fact itself was omitted earlier, review may lie; but if the fact was already before the Tribunal and only the proof was insufficient or not produced, the provision cannot be used to secure a second opportunity to establish the same case.

Conclusion: The assessee was not entitled to review on the ground of non-production of evidence, because that did not constitute a new fact within section 12-A(6). The refusal to review was upheld.

Final Conclusion: The scope of review under the sales tax provision was confined to genuinely new facts and did not extend to allowing a party to adduce further evidence on matters already placed before the Tribunal.

Ratio Decidendi: For purposes of statutory review limited to "facts not before" the tribunal, the term "facts" denotes basic factual matters and does not include additional evidence offered to prove facts already in issue.

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