Review jurisdiction cannot rely on a later judgment, and cannot be expanded beyond statutory limits.

Review jurisdiction under section 36(6)(a) of the Tamil Nadu General Sales Tax Act, 1959 is limited to discovery of new and important facts that were not within the applicant's knowledge and could not, with due diligence, be produced when the original order was made. A subsequent High Court judgment is not a new fact and cannot by itself found a review. Review is a statutory power and cannot be enlarged beyond the express limits fixed by the Legislature, nor used as an appeal in disguise. On that basis, the Tribunal was not justified in reopening its earlier order.

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Issues: Whether a review under section 36(6)(a) of the Tamil Nadu General Sales Tax Act, 1959 could be founded on a subsequent judgment of the High Court, and whether the Tribunal could reopen its earlier order on that basis.

Analysis: The power of review under section 36(6)(a) is confined to the discovery of new and important facts which, despite due diligence, were not within the applicant's knowledge or could not be produced when the original order was made. A later judicial decision does not constitute such a new fact. Review is a creature of statute and cannot be expanded beyond the limits expressly fixed by the Legislature. A review petition cannot be converted into an appeal in disguise, and the Tribunal was required to act strictly within the statutory parameters.

Conclusion: The review could not be sustained on the basis of the later High Court judgment, and the Tribunal was not justified in exercising review jurisdiction.

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