Statutory review is limited to new facts despite due diligence, not re-argument of revision objections.

Review jurisdiction under section 41(7)(a) of the Kerala General Sales Tax Act, 1963 is confined to discovery of new and important facts that, despite due diligence, were not within the applicant's knowledge or could not be produced when the original order was made. Objections directed to the scope of revision under section 41(1) did not satisfy that narrow standard, and the asserted grounds could not be used to re-agitate matters outside the statutory review power. The review petitions were therefore held not maintainable, the preliminary objection was upheld, and the earlier order was not reopened.

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Issues: Whether the review petitions were maintainable under section 41(7)(a) of the Kerala General Sales Tax Act, 1963, and whether the objections based on the scope of revision under section 41(1) could justify review.

Analysis: The review jurisdiction under section 41(7)(a) is confined to cases where there is discovery of new and important facts which, despite due diligence, were not within the applicant's knowledge or could not be produced when the order was made. The challenge raised by the petitioners did not satisfy that requirement. On a plain reading of sections 41(1) and 41(7)(a), the Court found substance in the State's preliminary objection that the asserted grounds did not furnish a permissible basis for review.

Conclusion: The review petitions were not maintainable and the preliminary objection was upheld.

Final Conclusion: The court declined to reopen the earlier order in review and left the parties to pursue any other relief available in law.

Ratio Decidendi: Review under the statutory provision lies only on discovery of new and important facts unavailable despite due diligence, and cannot be used to re-agitate objections outside that limited scope.

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