Tribunal dismisses applicants' requests for order rectification, emphasizes no review allowed under Act

The Tribunal rejected the applicants' requests for rectification/recall of its order, emphasizing that the applicants were essentially seeking a review of the decision, which was not allowed under the relevant Act. The Tribunal noted that the applicants' grievances focused on the nature of the land and references in the order, stating that it had duly considered all arguments. Given the previous rejection of similar applications and the applicants' repeated attempts at seeking review, the Tribunal found no merit in the present applications and dismissed them, affirming that seeking a review through such applications was impermissible.

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Issues:
Rectification/recall of the order of the Tribunal dated 20.7.2012 on appeals of Revenue and cross-objections of the assessee for the assessment year 2007-08.

Analysis:
The applicants sought rectification/recall of the Tribunal's order, claiming mistakes apparent from the record. The applicants argued that the Tribunal should express its finding on the applicability of a specific judgment to the case at hand. They emphasized the importance of the nature of the land in taxation matters. The applicants also contended that the Tribunal should modify its order based on guidelines from a High Court judgment. On the contrary, the Departmental Representative opposed these contentions, stating that there was no apparent mistake in the Tribunal's order and that the applicants were essentially seeking a review of the decision. The Tribunal examined the submissions and found that the applicants were disputing the Tribunal's findings, seeking a review, which was not permissible under the relevant Act.

The Tribunal noted that the applicants' grievances mainly revolved around the nature of the land and the citation of certain references in the Tribunal's order. It emphasized that the Tribunal had duly considered all contentions and made findings based on the record. The Tribunal clarified that it was not required to record every party's contentions verbatim but to ensure that the order reflected the consideration of all arguments. The Tribunal highlighted that the applicants had previously filed similar applications seeking rectification, which were already rejected after detailed consideration. Therefore, filing subsequent applications for the same relief was not permissible, as demonstrated by a precedent decision. Consequently, the Tribunal rejected the present applications, emphasizing that the applicants were essentially seeking a review of the Tribunal's decisions, which could not be entertained repeatedly.

In conclusion, the Tribunal found no merit in the applicants' present applications and rejected them accordingly. The Tribunal emphasized that the applicants' attempts to seek a review of the Tribunal's decisions through rectification/recall applications were not permissible under the law. The Tribunal's decision was pronounced in court on 10.06.2013.

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