Advisory jurisdiction cannot be reviewed under inherent powers absent statutory authority under the sales tax reference regime.

A court exercising advisory jurisdiction under the U.P. Sales Tax Act has no inherent power to review its own decision unless that power is conferred by statute expressly or by necessary implication. The High Court's role under the reference/revision regime was limited to answering questions of law, while the final assessment of tax, fee, or penalty remained with the revising authority or Tribunal. A change in nomenclature from reference to revision did not alter that advisory character. Section 151 of the Code of Civil Procedure could not be used to create a review power where the statute was silent, so the review application was not maintainable and was rejected.

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Issues: Whether the High Court could entertain an application for review of its earlier decision passed in advisory jurisdiction under section 11 of the U.P. Sales Tax Act by invoking section 151 of the Code of Civil Procedure, 1908.

Analysis: The power of review is not inherent and must be conferred by statute expressly or by necessary implication. The jurisdiction exercised by the High Court under the sales tax reference/revision provision was held to be advisory in substance, because the Court only decided the questions of law while the final determination of tax, fee, or penalty remained to be made by the revising authority or the Tribunal in conformity with that decision. A mere change in nomenclature from reference to revision did not alter the essential character of the jurisdiction. Decisions dealing with inherent powers or with proceedings under article 226 of the Constitution of India were distinguished. Since the statute did not confer any review power, section 151 of the Code of Civil Procedure, 1908 could not be used to create one.

Conclusion: The review application was not maintainable and was rejected.

Final Conclusion: The Court held that, in the absence of express statutory authority, an advisory decision under the sales tax reference/revision regime could not be reopened by way of review under inherent powers.

Ratio Decidendi: A court exercising advisory jurisdiction has no inherent power to review its decision unless the statute expressly or by necessary implication confers such power.

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