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of The High Court considered the maintainability of a review petition based on a subsequent judgment and the condonation of a 619-day delay in filing the civil review petition. The appellant attributed the delay to the Counsel's actions. The main issue was the entitlement of exemption u/s 80-P(2)(a)(i) and the taxability of transfer charges received by the Samiti. The Court referred to a Supreme Court decision regarding the nature of transfer charges. The Court held that a decision based on a question of law, if subsequently reversed or modified by a superior court, does not form grounds for review. The Court noted a split verdict in another Supreme Court case. The Court emphasized that entertaining a review petition ignoring statutory provisions would create uncertainty. Consequently, the appeal for condonation of the delay in filing the civil review petition was dismissed.
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