2016 (1) TMI 140

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....And Sudhir Singh, JJ. For the Petitioner : Mr. Chitranjan Sinnha, Sr Adv. and Mr. Siddhartha Prasad Miss. Sunja Nilambasi For the Respondent : Mr. Piyush Lall, A.C. to PAAG JUDGMENT ( Per: Honourable Mr. Justice Ramesh Kumar Datta ) 1. Heard learned counsel for the appellant and learned counsel for the State-respondents. 2. The appeal was admitted for hearing noting that the subs....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....tion of the first review application, there was no remedy available with the Tribunal and only a reference under Section 48 then available to the appellant under the Bihar Finance Act could have been preferred, which was not done. 5. When the appeal was taken up for hearing, learned counsel for the State did not press the aforesaid preliminary objection but it was submitted by him that the subs....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... revision, the appellant herein preferred a second review application against the order dated 7.9.1999, which has been dismissed by the impugned order dated 3.6.2005. It is, thus, submitted that it is not open in the present appeal to the appellant to take any ground which pertains to the order dated 1.3.1995 passed in revision, rather the petitioner must satisfy this Court regarding any substanti....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ppellant has been considered in detail with reference to the earlier decisions of the Tribunal as also the decision of the Supreme Court. The Tribunal also noted the consideration of the same in the original order dated 1.3.1995 passed in revision as also in the review judgment dated 7.9.1999 stating that the case laws reported in (1988) 3 SCC 58 and (1996) 9 SCC 499 were discussed in detail and t....