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TMI Blog2024 (5) TMI 663X X X X Extracts X X X X X X X X Extracts X X X X ..... ioner : Sri G. Tuhin Kumar For the Respondent : Sri T. C. D. Sekhar GP for Commercial Taxes JUDGMENT: (PER HON BLE SRI JUSTICE RAVI NATH TILHARI) Heard Sri G. Tuhin Kumar, learned counsel for the review petitioner. 2. The review petitioner is the petitioner in W.P. No. 20460 of 2021. The Deputy Commissioner (CT) No. II Division, Vijayawada revised the Order of Assessment dated 30.09.2019 passed by the Assessing Officer, imposing tax @14.5% on the goods in question. The Order of the Deputy Commissioner (CT) No. II Division, dated 27.01.2021, was challenged in W.P. No. 20460 of 2021. The same was disposed of, vide Order dated 20.09.2021, declining to entertain the writ petition on the ground that there was statutory remedy of 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... se of any apparent error of law or even of fact in the judgment under review for the reasons to follow shortly. 8. Section 32 (2) of AP VAT Act, the proviso, which reads as under; Uses the expression, in respect of any issue or question, which was decided on appeal by the Appellate Tribunal under Section 33 . Section 32 (2): Powers of the nature referred to in sub-section (1) may also be exercised by the Additional Commissioner, Joint Commissioner, Deputy Commissioner and Assistant Commissioner in the case of orders passed or proceedings recorded by the authorities, officers or persons subordinate to them: Provided that the power under sub-sections (1) or (2) shall not be exercised by the authority 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 o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... and preside over a full Bench of not less than five members in the manner specified in the regulations made under sub-section (5) and the decision of such bench shall be final. (5) The Appellate Tribunal shall, with the previous sanction of the Government make regulations consistent with the provisions of the Act and rules made thereunder, for regulating its procedure and the disposal of its business. Such regulations shall be published in the Andhra Pradesh Gazette. (6) (a) The functions of the Appellate Tribunal may be exercised,- (i) by a Bench consisting of all the members of the Appellate Tribunal; or (ii) by a Bench consisting of two members 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 a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of the Telangana VAT Appellate Tribunal, is trying to argue the matter afresh, which is not permissible in the review petition. It is settled in law that a review petition has a limited purpose and cannot be allowed to be an appeal in disguise . 16. In Sanjay Kumar Agarwal v. State Tax Officer (2024) 2 SCC 362 on considering various pronouncements on the subject, the Hon ble Apex Court summarized the gist on the scope of review, in paragraph-16 as under: 16. The gist of the aforestated decisions is that: 16.1. A judgment is open to review inter alia if there is a mistake or an error apparent on the face of the 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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