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TMI Blog2016 (4) TMI 319X X X X Extracts X X X X X X X X Extracts X X X X ..... today. She requested the registry to inform her about the outcome of the proceedings and sought leave of absence. 2) These three applications seek reference of certain questions and stated to be questions of law. In Sales Tax Application No. 3 of 2016, these questions are set out at para 11, pages 5 to 7 of the paper book, which read as under:- "(i) There is perversity in finding of fact and misconduct in the collection and evaluation of evidence. (ii) The finding of fact is vitiated by total non consideration of evidence sought to be produced by appellant and total exclusion of contentions under written arguments and other documents filed and appellant even though Tribunal itself directed appellant to file written arguments. (iii) Tri ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e as res-judicata in these appeals in respect of transactions undertaken by company directly." 3) In para 14 of this application, the applicant has stated that against the order of the Tribunal refusing to refer the questions and passed on 11th July, 2012, the applicant company and the directors had filed writ petition being Writ Petition No.537 of 2013. 4) Annexures to the present applications include the copy of the order passed in Writ Petition No. 537 of 2013 on 12th July, 2013. 5) This court, not only found that the rectification applications were rightly dismissed, but insofar as reference applications and their dismissal is concerned, this court in para 5 of the order passed in the writ petition, referred to the questions and conc ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ubmit that these applications cannot be entertained after the period of limitation specified in the legal provision, but in the light of the order passed on the review petition and reproduced above, Mr. Sonpal leaves the matter to the Court. 9) We have also heard the applicant in-person on this point and we find that an order of the court cannot override the legal provision and which is specific in nature. The court cannot, by recording any concession and of the present nature, waive the period of limitation statutorily prescribed. That binds all, including the Revenue. This court cannot, in its inherent jurisdiction, give a go by to such a statutory prescription and we do not think any judgment needs to be referred to, for, the law is cle ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... what we find is that all these are mixed questions of fact and law. The attempt is to seek re- appreciation and re-appraisal of the factual findings. There is no perversity which could be said to be demonstrated. 11) Firstly, in the second appeals, which were filed before the Tribunal, a detailed order was passed on 30th November, 2009. That was sought to be rectified. Thereafter, the reference applications have been made. After pointing out the outcome of the rectification applications, the Tribunal, in para 3, noted that a common judgment and order was passed by the Tribunal in 2009. There are reasons assigned in support of the findings. The Tribunal dismissed all the appeals. The judgment and order of the Tribunal was not questioned in ..... X X X X Extracts X X X X X X X X Extracts X X X X
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