https://www.taxtmi.com/caselaws?id=168830 A High Court, as a superior court of record under Article 215, retains inherent power to correct an error apparent on the face of the record, even where the statutory review provision is framed in limited terms. The earlier judgment was vulnerable because it granted exemption under Section 3(2) although the claim had been pleaded and evidenced only under Section 3(3), with no basis for relief under Section 3(2). That mismatch constituted an apparent error, so the review was maintainable and the High Court could revisit its judgment. en-us Thu, 06 Jan 2000 00:00:00 +0530 Sat, 19 Sep 2015 11:20:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=168830 A High Court, as a superior court of record under Article 215, retains inherent power to correct an error apparent on the face of the record, even where the statutory review provision is framed in limited terms. The earlier judgment was vulnerable because it granted exemption under Section 3(2) although the claim had been pleaded and evidenced only under Section 3(3), with no basis for relief under Section 3(2). That mismatch constituted an apparent error, so the review was maintainable and the High Court could revisit its judgment. Case-Laws Indian Laws Thu, 06 Jan 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=168830