Review cannot be based on wrong precedent alone; HC rejected recall of a Wealth-tax reference order.

An earlier order declining reference under section 27(3) of the Wealth-tax Act, 1957 was challenged on the ground that it had relied on an inapplicable precedent. The HC held that the precedent cited by the applicant was distinguishable and that even an allegedly wrong citation, by itself, does not justify review or recall of the earlier order. On that basis, the review application was rejected and the original order remained undisturbed.

---

---

Issues: Whether the earlier order declining reference under section 27(3) of the Wealth-tax Act, 1957 could be reviewed on the ground that it had relied on an inapplicable precedent and, if so, whether the alleged wrong reliance warranted recall of the order.

Analysis: The challenge rested on the contention that the earlier order had proceeded on an allegedly wrong authority. The Court held that the precedent relied on by the applicant was distinguishable and further held that even if a wrong decision had been referred to, that fact alone did not furnish a valid basis for review of the earlier order.

Conclusion: The request for review was rejected and the review application failed.

Final Conclusion: The earlier order was left undisturbed, and the review petition was summarily dismissed.

Ratio Decidendi: An order cannot be reviewed merely because it is said to have relied on an incorrect precedent; a wrong citation by itself does not constitute a sufficient ground for review.

---