https://www.taxtmi.com/caselaws?id=153879 A court exercising advisory jurisdiction under the U.P. Sales Tax Act has no inherent power to review its own decision unless that power is conferred by statute expressly or by necessary implication. The High Court's role under the reference/revision regime was limited to answering questions of law, while the final assessment of tax, fee, or penalty remained with the revising authority or Tribunal. A change in nomenclature from reference to revision did not alter that advisory character. Section 151 of the Code of Civil Procedure could not be used to create a review power where the statute was silent, so the review application was not maintainable and was rejected. en-us Fri, 19 Mar 1982 00:00:00 +0530 Thu, 01 Aug 2013 13:52:19 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=153879 A court exercising advisory jurisdiction under the U.P. Sales Tax Act has no inherent power to review its own decision unless that power is conferred by statute expressly or by necessary implication. The High Court's role under the reference/revision regime was limited to answering questions of law, while the final assessment of tax, fee, or penalty remained with the revising authority or Tribunal. A change in nomenclature from reference to revision did not alter that advisory character. Section 151 of the Code of Civil Procedure could not be used to create a review power where the statute was silent, so the review application was not maintainable and was rejected. Case-Laws VAT and Sales Tax Fri, 19 Mar 1982 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=153879