https://www.taxtmi.com/caselaws?id=154028 A statutory tribunal has no inherent power to review its own order unless that power is expressly or by necessary implication conferred by statute. Review under section 36(6)(a) of the Tamil Nadu General Sales Tax Act is limited to discovery of new and important facts not previously within knowledge despite due diligence, so a claim based on counsel's alleged concession does not qualify. Rectification under section 55 is confined to errors apparent on the face of the record and cannot be used to re-open findings based on evidence or to correct a disputed concession issue. The governing principle is that review and rectification remain tightly restricted to the statutory grounds. en-us Mon, 15 Feb 1982 00:00:00 +0530 Sat, 03 Aug 2013 18:31:18 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=154028 A statutory tribunal has no inherent power to review its own order unless that power is expressly or by necessary implication conferred by statute. Review under section 36(6)(a) of the Tamil Nadu General Sales Tax Act is limited to discovery of new and important facts not previously within knowledge despite due diligence, so a claim based on counsel's alleged concession does not qualify. Rectification under section 55 is confined to errors apparent on the face of the record and cannot be used to re-open findings based on evidence or to correct a disputed concession issue. The governing principle is that review and rectification remain tightly restricted to the statutory grounds. Case-Laws VAT and Sales Tax Mon, 15 Feb 1982 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=154028