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Issues: Whether the review application was maintainable on the ground that certain facts and the Income Declaration Scheme, 2016 were not brought to the Court's notice earlier.
Analysis: The grounds urged in review did not disclose any error apparent on the face of the record or any other ground permitted for review under Order XLVII Rule 1 of the Code of Civil Procedure, 1908. A review cannot be used to reopen the merits of the earlier decision merely because a party seeks to rely on additional facts or a different appreciation of the same controversy.
Conclusion: The review application was not maintainable and was dismissed.