TaxTMI 
TaxTMI 
2024 (5) TMI 663
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....f appeal and thus granting liberty to the petitioner to file appeal against the Order of the Deputy Commissioner (CT) with certain observations and directions. 3. The operative part of the judgment dated 20.09.2021 is as follows: "...9. In the light of the aforesaid discussion and as the order is an appealable one, we are of the opinion that such issue may be agitated before the appellate authority in the first place. Accordingly, we give liberty to the petitioner to file appeal against the impugned order before the appellate Tribunal within fortnight from date. In the event, the petitioner institutes such appeal upon making pre-deposit of 25% of the tax in dispute, there shall be suspension of realization of the remainder of the tax till the disposal of the appeal and consequently urgent notice shall also remained suspended. However, if the petitioner fails to comply with the aforesaid direction and does not file appeal after making pre-deposit within the time stipulated, the urgent notice shall stand revived and the respondents shall be at liberty to proceed against the petitioner for realization of the disputed tax in question in accordance with law. 10. With the above di....
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.... specified therein in respect of any issue or question, which is the subject matter of an appeal before or which was decided on appeal by the Appellate Tribunal under Section 33: Provided further that this restriction is not applicable in respect of other issues or questions, which are not the subject matter of an appeal before the Appellate Tribunal." Section 32 (2) therefore refers to Section 33. 9. Section 33 (1) reads as under: "33 (1) Appeal to the Appellate Tribunal:- (1) any dealer objecting to an order passed or proceeding recorded:- (a) by any authority, on appeal under section 31; or (b) by the Additional Commissioner or Joint Commissioner or Deputy Commissioner under sections 21 or 32 or 38; or (c) By any authority following the ruling or order passed under section 67; may appeal to the Appellate Tribunal within sixty days from the date of service of the order or proceeding on him." 10. The 'Appellate Tribunal has been defined under Section 2 (3) of AP VAT Act which reads as under: "(3) 'Appellate Tribunal' means the Appellate Tribunal appointed under Section 3;" 11. Section 3 of the AP VAT Act reads as under: "APPELLATE TRIBUNAL AND APPOINTMENT OF OFF....
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.... constituted by the Chairman; or (iii) by a Bench consisting of the Chairman and another member as constituted by the Chairman; or (iv) by a Bench consisting of the other two members in case the Chairman is absent or on leave or transfer or in case of the office of the Chairman is vacant otherwise; or (v) by a single member of the Appellate Tribunal constituted by the Chairman in cases where the turnover does not exceed rupees five lakhs: Explanation:- The single member referred to in item (v) above may be either the Chairman himself or any other member. (b) where an appeal or application is heard by all the three members of the Appellate Tribunal, and the members are divided in opinion, on any point or points such point or points shall be decided in accordance with the opinion of the majority; (c) where an appeal or application is heard by a Bench consisting of two members whether it consists of the Chairman or not, and the members are divided in opinion, on any point or points, such point or points shall be referred to the Appellate Tribunal consisting of all the three members; (d) if any case which comes up before a single member (who is not the Chairman) or a Benc....
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.... record. 16.2. A judgment pronounced by the court is final, and departure from that principle is justified only when circumstances of a substantial and compelling character make it necessary to do so. 16.3. An error which is not self-evident and has to be detected by a process of reasoning, can hardly be said to be an error apparent on the face of record justifying the court to exercise its power of review. 16.4. In exercise of the jurisdiction under Order 47 Rule 1CPC, it is not permissible for an erroneous decision to be "reheard and corrected". 16.5. A review petition has a limited purpose and cannot be allowed to be "an appeal in disguise". 16.6. Under the guise of review, the petitioner cannot be permitted to reagitate and reargue the questions which have already been addressed and decided. 16.7. An error on the face of record must be such an error which, mere looking at the record should strike and it should not require any long-drawn process of reasoning on the points where there may conceivably be two opinions. 16.8. Even the change in law or subsequent decision/judgment of a coordinate or larger Bench by itself cannot be regarded as a ground for review" 17. ....