9911796707
TMI Blog1991 (9) TMI 311X X X X Extracts X X X X X X X X Extracts X X X X ..... ibunal (Additional Bench), Coimbatore, dated 28th January, 1982, reviewing the earlier order of the Tribunal dated 7th July, 1981. 2.. The facts necessary for the disposal of this revision petition are: The assessee-respondent had preferred an appeal against the order of the Appellate Assistant Commissioner dated 2nd January, 1981, relating to the assessment year 1979-80 before the Tamil Nadu Sa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sing the appeal filed by the assessee-respondent. It appears that an application was made before the Tribunal apparently under section 36(6) of the Tamil Nadu General Sales Tax Act, 1959, seeking a review of the order passed on 7th July, 1981. In the application, the assessee disputed the turnover of Rs. 57,517 as well as the penalty of Rs. 4,764. The Tribunal, by the order impugned in the revisio ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... within one year from the date on which a copy of the order to which the application relates was served on the party in the prescribed manner; and a review petition has to be accompanied by such fee as may be prescribed. It is thus seen that for filing a review petition under section 36(6) of the Act, new and important facts discovered must be after the exercise of due diligence, and such facts sh ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... me inability after the exercise of due diligence, no recourse would be had to the provision of section 36(6) of the Act. Even otherwise, it appears from the record of the assessing authority as well as the Appellate Assistant Commissioner that the records had been produced by the assessee before the authorities. Since the so-called additional records sought to be produced were also within the know ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e, exceeded its jurisdiction in reviewing the order dated 7th July, 1981, and by reference to certain material and other judgments, deleting the penalty. The application for review was almost treated as an appeal against the order of the appellate authority, and certainly, a review application cannot be an appeal in disguise. The order of the Tribunal in review application dated 28th January, 1982 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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