Statutory review power cannot cure a party's failure to place a relevant decision before the court at the original hearing.

Section 12-B(7)(a) of the Madras General Sales Tax Act, 1939 permits review only within the settled limits of review jurisdiction and for facts not earlier placed before the court. It does not extend to curing a party's omission, negligence, or laches in failing to produce a relevant decision at the original hearing. On the facts stated, the review petition was not maintainable and the court refused to reopen the earlier order.

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Issues: Whether a review petition could be entertained under section 12-B(7)(a) of the Madras General Sales Tax Act, 1939 on the ground that a relevant decision had not been placed before the court when the earlier order was made.

Analysis: Section 12-B(7)(a) permits review on the basis of facts not before the court when the order was passed, but the power is still a review power and must be governed by the settled principles applicable to review jurisdiction. The provision was not intended to enable a party to cure its own omission, negligence, or laches in failing to place a relevant decision before the court at the earlier stage.

Conclusion: The review petition was not maintainable on the facts presented and was liable to be dismissed.

Final Conclusion: The court refused to reopen the earlier order and declined to grant review relief.

Ratio Decidendi: A statutory review power, even when couched in terms of facts not earlier before the court, does not extend to correcting a party's omission or negligence in failing to produce a relevant decision at the original hearing.

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