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TMI Blog1982 (3) TMI 241X X X X Extracts X X X X X X X X Extracts X X X X ..... oversy. In P.N. Thakershi v. Pradyuman AIR 1970 SC 1273, it was held: "It is well-settled that the power to review an order is not an inherent power. It must be conferred by law either specifically or by necessary implication." A half-hearted attempt was made by the learned standing counsel implying such power in section 22 of the Act. The submission, however, proceeded on a misconception as the setting of the section hardly leaves any doubt that the revising authority mentioned in it meant the revising authority exercising power under section 10 of the Act. Further, jurisdiction exercised by this Court although described as revisional since 1978 appears to be same, namely, advisory, as it was before. This is clear from a comparison of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nce" did not bring about any change in the nature of jurisdiction exercised by this Court. What is determinative of jurisdiction is the nature of power exercised and not its description as appeal, revision or reference. Similar view has been taken by my brother V.K. Mehrotra, J., in Indo International Industries v. Commissioner, Sales Tax (S.T.R. No. 337 of 1981 decided on 29th January, 1982) [1982] 50 STC 249. A court or authority exercising advisory jurisdiction is not empowered to review its order. In Emperor v. Kajori Mal Kalyan Das AIR 1930 All 211(1), a Division Bench of this Court while considering the power of the court to review its order passed under section 65 of the Indian Income-tax Act, 1922, which was analogous to section 256 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tice. Reliance was also placed on Adarsh Bhandar v. Sales Tax Officer [1959] 10 STC 364 (FB) and Shivdeo Singh v. State of Punjab AIR 1963 SC 1909. The decision in Jaipur Mineral Development Syndicate v. Commissioner of Income-tax [1977] 106 ITR 653 (SC) was in an entirely different context. It does not directly or indirectly overrule the decisions given by the various High Courts that the court or authority exercising advisory jurisdiction is not empowered to review. In cases where reference has not been decided on merits for one reason or the other it has only saved the power and empowered the court to set it aside and hear and decide the reference on merits. The anxiety of the court was to preserve the power of the court for the ends of ..... X X X X Extracts X X X X X X X X Extracts X X X X
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