https://www.taxtmi.com/caselaws?id=335166 Review jurisdiction is confined to discovery of new and important matter, mistake or error apparent on the face of the record, or another legally recognised ground under Order XLVII Rule 1 CPC. A request styled as rectification under Section 71(2) of the Madhya Pradesh Commercial Tax Act, 1994 cannot be used to reopen the merits of an earlier decision or seek rehearing of issues already decided. A review is not an appeal, and an application that in substance asks for appellate reconsideration is impermissible. On that basis, the review petition was held not maintainable on merits and rejected. en-us Fri, 02 Sep 2016 00:00:00 +0530 Sat, 26 Nov 2016 10:33:52 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=335166 Review jurisdiction is confined to discovery of new and important matter, mistake or error apparent on the face of the record, or another legally recognised ground under Order XLVII Rule 1 CPC. A request styled as rectification under Section 71(2) of the Madhya Pradesh Commercial Tax Act, 1994 cannot be used to reopen the merits of an earlier decision or seek rehearing of issues already decided. A review is not an appeal, and an application that in substance asks for appellate reconsideration is impermissible. On that basis, the review petition was held not maintainable on merits and rejected. Case-Laws VAT and Sales Tax Fri, 02 Sep 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=335166