https://www.taxtmi.com/caselaws?id=162528 Review jurisdiction is confined to limited grounds and cannot be used merely because a later Supreme Court decision was not cited before the single judge. The earlier ruling recognised that the statutory presumption of evasion under the local entry tax law is rebuttable and that the assessing authority may impose a lesser penalty depending on the facts. On that basis, the non-citation of the later decision did not justify reopening the order, and the merits of the penalty under section 7(5) also disclosed no ground for interference. The review application was therefore not maintainable and was rejected. en-us Tue, 28 Nov 2006 00:00:00 +0530 Sat, 01 Mar 2014 12:28:30 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=162528 Review jurisdiction is confined to limited grounds and cannot be used merely because a later Supreme Court decision was not cited before the single judge. The earlier ruling recognised that the statutory presumption of evasion under the local entry tax law is rebuttable and that the assessing authority may impose a lesser penalty depending on the facts. On that basis, the non-citation of the later decision did not justify reopening the order, and the merits of the penalty under section 7(5) also disclosed no ground for interference. The review application was therefore not maintainable and was rejected. Case-Laws VAT and Sales Tax Tue, 28 Nov 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=162528