https://www.taxtmi.com/caselaws?id=128467 Review under section 12-B(7) of the Madras General Sales Tax Act was confined to correcting an order on the basis of facts not before the court when the order was made, and it did not permit fresh evidence, correction of deliberate omission, or reopening the matter like an appeal. Rule 18 of the Madras General Sales Tax Rules was held inapplicable to the High Court in revision because it applied only to revising authorities under the Act. The general review power under Order XLVII Rule 1 of the Civil Procedure Code could not enlarge the special statutory review jurisdiction. The review application was therefore not maintainable and was dismissed. en-us Thu, 11 Jan 1962 00:00:00 +0530 Sat, 06 Apr 2013 11:10:31 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=128467 Review under section 12-B(7) of the Madras General Sales Tax Act was confined to correcting an order on the basis of facts not before the court when the order was made, and it did not permit fresh evidence, correction of deliberate omission, or reopening the matter like an appeal. Rule 18 of the Madras General Sales Tax Rules was held inapplicable to the High Court in revision because it applied only to revising authorities under the Act. The general review power under Order XLVII Rule 1 of the Civil Procedure Code could not enlarge the special statutory review jurisdiction. The review application was therefore not maintainable and was dismissed. Case-Laws VAT and Sales Tax Thu, 11 Jan 1962 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=128467