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M. Haji Mohamed Ismail Sahib and Company Vs. the State of Madras Represented by the Deputy Commissioner, Commercial Taxes - Court Judgment

LegalCrystal Citation
SubjectSales Tax
CourtChennai High Court
Decided On
Reported in(1970)1MLJ624
AppellantM. Haji Mohamed Ismail Sahib and Company
RespondentThe State of Madras Represented by the Deputy Commissioner, Commercial Taxes
Cases ReferredFirm A.T.B. Mehtab Majid and Co. v. State of Madras
Excerpt:
- .....court when t. c. no. 209 of 1963 was disposed of that will be within section 12-b (7) (a) of the madras general sales tax act, 1939. that clause says that this court might on the application either of the assessee or of the deputy commissioner, review any order passed by it under sub-section (a) ' on the basis of facts which were not before it when it passed the order.' though prima facie those words may bring in a case like the one under consideration, we are inclined to think that the power being one of review, the general principles applicable to the power, which are so well settled by now, should be borne in mind in assessing the scope and effect of section 12-b (7) (a). obviously review is not intended to correct the laches or omission or negligence of the parties in not placing.....
Judgment:

K. Veeraswami, C.J.

1. We are not satisfied that there is any substance in this review petition. It is said that Firm A.T.B. Mehtab Majid and Co. v. State of Madras (1964) 1 S.C.J. 355 : (1964) 1 M.L.J.115 : (1964) 1 A.W.R. 115 : (1963) 14 S.T.C. 355, was a fact and that having not been placed before the Court when T. C. No. 209 of 1963 was disposed of that will be within Section 12-B (7) (a) of the Madras General Sales Tax Act, 1939. That clause says that this Court might on the application either of the assessee or of the Deputy Commissioner, review any order passed by it under Sub-section (a) ' on the basis of facts which were not before it when it passed the order.' Though prima facie those words may bring in a case like the one under consideration, we are inclined to think that the power being one of review, the general principles applicable to the power, which are so well settled by now, should be borne in mind in assessing the scope and effect of Section 12-B (7) (a). Obviously review is not intended to correct the laches or omission or negligence of the parties in not placing the relevant decision before Court.

2. On that view, the petition is dismissed. No costs.


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