1991 (9) TMI 311

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....e by the Sales Tax Appellate Tribunal (Additional Bench), Coimbatore, dated 28th January, 1982, reviewing the earlier order of the Tribunal dated 7th July, 1981.   2.. The facts necessary for the disposal of this revision petition are: The assessee-respondent had preferred an appeal against the order of the Appellate Assistant Commissioner dated 2nd January, 1981, relating to the assessmen....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... Tribunal on 7th July, 1981, while dismissing the appeal filed by the assessee-respondent. It appears that an application was made before the Tribunal apparently under section 36(6) of the Tamil Nadu General Sales Tax Act, 1959, seeking a review of the order passed on 7th July, 1981. In the application, the assessee disputed the turnover of Rs. 57,517 as well as the penalty of Rs. 4,764. The Tribu....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....lication for review could be preferred only within one year from the date on which a copy of the order to which the application relates was served on the party in the prescribed manner; and a review petition has to be accompanied by such fee as may be prescribed. It is thus seen that for filing a review petition under section 36(6) of the Act, new and important facts discovered must be after the e....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... record at the earlier stages was due to some inability after the exercise of due diligence, no recourse would be had to the provision of section 36(6) of the Act. Even otherwise, it appears from the record of the assessing authority as well as the Appellate Assistant Commissioner that the records had been produced by the assessee before the authorities. Since the so-called additional records soug....