https://www.taxtmi.com/caselaws?id=300720 The power of review is not inherent and exists only where conferred by statute or necessary implication; Section 114 and Order 47 Rule 1 CPC create such power, while Section 151 CPC does not. A Full Bench answering a reference under Rule 7 of Chapter I of the Bombay High Court Appellate Side Rules exercised only advisory and consultative jurisdiction, not original jurisdiction under Article 226. Because no statutory review power attached to that reference jurisdiction, authorities recognising inherent review in Article 226 matters were inapplicable. The review applications were therefore not maintainable and were dismissed. en-us Tue, 02 Dec 2003 00:00:00 +0530 Mon, 21 Feb 2022 15:56:51 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=300720 The power of review is not inherent and exists only where conferred by statute or necessary implication; Section 114 and Order 47 Rule 1 CPC create such power, while Section 151 CPC does not. A Full Bench answering a reference under Rule 7 of Chapter I of the Bombay High Court Appellate Side Rules exercised only advisory and consultative jurisdiction, not original jurisdiction under Article 226. Because no statutory review power attached to that reference jurisdiction, authorities recognising inherent review in Article 226 matters were inapplicable. The review applications were therefore not maintainable and were dismissed. Case-Laws Income Tax Tue, 02 Dec 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=300720