Review power under sales tax law extends to default dismissal orders, not just merits-based appellate orders.

Section 12-A(6)(a) of the Madras General Sales Tax Act was construed broadly to permit review of any order passed under section 12-A(4), including an order dismissing an appeal for default. The Tribunal's review jurisdiction was not confined to orders made after decision on the merits. The only limitation noted was that review required facts not previously before the Tribunal to be shown. The contrary view, which excluded default dismissals from review, was held incorrect.

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Issues: Whether section 12-A(6)(a) of the Madras General Sales Tax Act empowered the Appellate Tribunal to review an order dismissing an appeal for default, or whether the power was confined only to orders passed on merits under section 12-A(4).

Analysis: The language of section 12-A(6)(a) authorising the Tribunal to "review any order passed by it under sub-section (4)" was held to be wide enough to cover all orders made under sub-section (4), including an order dismissing an appeal for default. The provision was not read as imposing a restriction that review lay only against orders passed after adjudication on merits. The Tribunal's powers were treated as comprehensive, subject to the requirement that facts not previously before it must be shown.

Conclusion: The review power extended to an order dismissing an appeal for default, and the Tribunal's contrary view was incorrect.

Ratio Decidendi: Where a statutory provision empowers review of "any order" passed under an appellate sub-section, the power is not confined to merits-based orders and includes orders dismissing an appeal for default, subject to the statutory condition of new facts.

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