1995 (5) TMI 255

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....the Punjab General Sales Tax Act, 1948, was rejected by the Appellate Tribunal solely on the ground that subsequent judgment of the constitutional courts after the decision of the Tribunal was not a mistake apparent from the record requiring passing of a fresh order. The Tribunal was persuaded to take such a view on the basis of the judgments in [1984] 56 STC 82 (Mad.) (State of Tamil Nadu v. Meen....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....to review its earlier judgment on the basis of subsequent judgment to the contrary. The facts of the case were that the High Court had earlier ordered refund of licence fee collected under the relevant Act. The Supreme Court subsequently upheld the vires of the Act challenged before the High Court and the State on the basis of the Supreme Court judgment filed a petition before the High Court seeki....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....he High Court should have entertained the application for review........" To the same effect is another judgment of the apex Court in Vijaya Wines v. State of Andhra Pradesh [1978] 42 STC 329 (sic). A Division Bench of this Court in C.W.P. No. 6751 of 1993 decided on February 16, 1995* Hero Cycles Limited v. State of Punjab held:   "......we are of the opinion that the Tribunal should h....