2013 (7) TMI 631

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....lowing substantial question of law:- "Whether in the facts and circumstances of the case, the Tribunal is right in law in entertaining the review application filed by the assessee under Section 36(6) of the Tamil Nadu General Sales Tax Act, 1959, on the ground of subsequent letter received from Government of India?". 2. It is seen from the order passed by the Tribunal in C.T.A.No. 329/2001 dated 20.5.2002 that the assessment of the assessee was revised by the Assessing Officer for the period from 21.7.98 to 31.3.99 assessing the turnover at 8% as against the claim for assessment at 2%. Having lost the case before the Assessing Authority, the assessee contested case before the first Appellate Authority viz., Appellate Assistant Commiss....

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....f the order of the Tribunal to reduce the tax to 2% on the disputed turnover. 3. Referring to the decision reported in 45 STC 227 GOLLAPUDI SURYANARAYANA CHETTY v. STATE OF TAMIL NADU, on the scope of review, the Tribunal held that when a subsequent decision of the High Court could not be treated as new and important fact, the review based on subsequent order would not lie. But, as the prayer in the revision to review the earlier order was not based on any subsequent decision of any higher appellate forum, the Tribunal considered that this was a new and important fact requiring review of the order and hence, the petition to review the order was maintainable. Thus, as the review sought for was based on records which were not made availabl....

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....otel as star hotel for the subsequent year, the factual error was rightly taken note of by the Tribunal to correct its order. In the circumstances, no exception could be taken to the order of the Tribunal reviewing its order by allowing the assessee's appeal. 5. We do not find any ground to accept the submission of the learned counsel for the assessee. In the decision reported in 83 STC 520 STATE OF TAMIL NADU v. SREE GOUNDER & CO., this Court considered the powers to review under Section 36(6)(a) of the Tamil Nadu General Sales Tax Act and held that the review powers could be exercised only when new and important facts are discovered and such facts were not available at the time of disposal of the appeal by the Tribunal. This Court ....