Review maintainability under sales tax law depends on newly discovered facts and due diligence before the original order.

Review under section 36(6) of the Tamil Nadu General Sales Tax Act is maintainable only where new and important facts are discovered after the original order, and those facts were not within the applicant's knowledge or could not have been produced earlier despite due diligence. The due diligence requirement applies both to lack of prior knowledge and to the inability to produce the material at the earlier stage. On the material placed, no genuinely new and important fact was shown, and there was no satisfactory basis to find that the alleged material could not have been produced before. The review petitions were therefore not maintainable.

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Issues: Whether the review application was maintainable under section 36(6) of the Tamil Nadu General Sales Tax Act, 1959 on the basis of discovery of new and important facts not within the applicant's knowledge and incapable of being produced earlier despite due diligence.

Analysis: Review under section 36(6) is available only when new and important facts are discovered after due diligence, and those facts were not within the applicant's knowledge or could not be produced when the original order was made. The requirement of due diligence governs both the absence of knowledge and the inability to produce the facts. On the material placed, there was no satisfactory showing that any genuinely new and important fact had emerged, nor that the alleged material could not have been produced earlier despite due diligence.

Conclusion: The review petitions were not maintainable under section 36(6), and the challenge to the Tribunal's order failed.

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