Review jurisdiction requires newly discovered facts; an earlier legal contention cannot support reopening the order.

Review under section 39(7) of the Kerala General Sales Tax Act is confined to newly discovered, important facts that were outside the applicant's knowledge, or could not be produced, despite due diligence when the original order was made. The claim that x-ray films should be treated as photographic films under item 151 of the First Schedule was already available at the time of the original appeal and was therefore not a subsequent discovery. The statutory requirements of discovery and due diligence were not satisfied, and no error of law was shown in the refusal to review. The review applications were held not maintainable.

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Issues: Whether the review applications under section 39(7) of the Kerala General Sales Tax Act were maintainable on the ground of discovery of new and important facts.

Analysis: Review under section 39(7) is confined to cases where new and important facts are discovered after the order, and such facts must, after the exercise of due diligence, have been outside the applicant's knowledge or incapable of production when the order was made. The claimed basis for review was that x-ray films should be treated as photographic films under item 151 of the First Schedule. That contention was available at the time of the original appeal and did not constitute a subsequently discovered fact. The requirements of discovery and due diligence were therefore not satisfied, and no error of law was shown in the Tribunal's refusal to review.

Conclusion: The review applications were not maintainable and their rejection was upheld.

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