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Issues: Whether the review application disclosed any mistake apparent from the record warranting interference with the interim order, and whether security could be directed in an appropriate interim order under the Tribunal's powers.
Analysis: Section 8(7)(b) of the West Bengal Taxation Tribunal Act, 1987 was construed as conferring a general power to direct adequate security, not confined only to tax recovery matters but extendable to penalty proceedings as well. The Tribunal also treated its jurisdiction, read with Article 323B of the Constitution of India and its status comparable to the High Court in appropriate matters under Articles 226 and 227, as supporting the making of an interim order requiring security. The validity of the earlier stay order depended on the facts and circumstances of the case, and no error apparent on the face of the record was demonstrated for review under Section 16.
Conclusion: The review application was not maintainable on the ground of any mistake apparent from the record and was dismissed.
Final Conclusion: The interim order requiring security was upheld, and the attempt to reopen it in review failed.
Ratio Decidendi: A review lies only for a mistake apparent from the record, and the Tribunal may require adequate security in an appropriate interim order under its statutory and incidental powers, including in penalty matters.
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