2013 (7) TMI 868

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....athai For the Respondent : Boby John, Government Pleader, ORDER:- The order of the court was made by THOTTATHIL B. RADHAKRISHNAN J.-These review petitions are filed invoking section 41 (7) (a) of the Kerala General Sales Tax Act, 1963, for short, "the Act". 2. The gist of the contentions of the review petitioners, as argued by learned senior advocate A.K. Jayasankar Nambiar, on their behalf....

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....tion of law. 3. Advocate Bobby John, the learned Government Pleader, argued that section 41(7)(a) provides an application for review only on the basis of discovery of new and important facts, which were not within the knowledge of the applicant or could not be produced by him, when the order was made. He, therefore, says that even if the assertion by the review petitioners is that the High Court ....

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....tition preferred after the period of ninety days aforesaid if it is satisfied that the petitioner had sufficient cause for not preferring the petition within the said period.      41(7)(a). The High Court may, on the application of any party to a revision under this section, review any order passed by it on the basis of the discovery of new and important facts which after the ....