Tribunal review power is limited to final appellate orders and cannot be used to revisit an interim order.

The Kerala Value Added Tax Act confines the Appellate Tribunal's review power to orders passed under Section 60(4), which governs disposal of appeals and does not extend to an interim order of the Tribunal itself. Review is therefore available only against a final appellate order, not against interlocutory directions. The rectification provision for an error apparent on the face of the record was also inapplicable because the interim order reflected application of mind to the facts and did not disclose any patent error. The challenge to the rejection of the review petition therefore failed.

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Issues: Whether the Appellate Tribunal's power of review under Section 60(7) of the Kerala Value Added Tax Act, 2003 extends to an interim order passed by the Tribunal.

Analysis: Section 60(7) permits review only of an order passed under Section 60(4). The opening part of Section 60(4) governs disposal of an appeal by the Tribunal, and clause (b) deals with orders passed by the lower authority that are under appeal, not orders passed by the Tribunal itself. The power of review is therefore confined to orders finally disposing of the appeal under Section 60(4) and cannot be invoked against an interim order. Section 66, dealing with rectification of an error apparent on the face of the record, does not assist the petitioner because the interim order was passed on application of mind to the facts and does not disclose any such apparent error.

Conclusion: The Tribunal had no power under Section 60(7) to review its interim order, and the challenge to the dismissal of the review petition failed.

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