https://www.taxtmi.com/caselaws?id=128818 A statutory tribunal may review or rectify only within the precise limits of the enabling provision. Under section 36(6)(a) of the Madras General Sales Tax Act, review was confined to discovery of new and important facts not within knowledge and not producible with due diligence; a counsel's mistaken withdrawal of an appeal did not satisfy that test. Under section 55, rectification was limited to an error apparent on the face of the record, meaning a manifest error from the record itself, not one requiring outside material or fresh inquiry. Inherent power could not be used to expand that restricted jurisdiction. en-us Sun, 28 Apr 1963 00:00:00 +0530 Thu, 11 Apr 2013 17:14:47 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=128818 A statutory tribunal may review or rectify only within the precise limits of the enabling provision. Under section 36(6)(a) of the Madras General Sales Tax Act, review was confined to discovery of new and important facts not within knowledge and not producible with due diligence; a counsel's mistaken withdrawal of an appeal did not satisfy that test. Under section 55, rectification was limited to an error apparent on the face of the record, meaning a manifest error from the record itself, not one requiring outside material or fresh inquiry. Inherent power could not be used to expand that restricted jurisdiction. Case-Laws VAT and Sales Tax Sun, 28 Apr 1963 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=128818