Tribunal cannot review its own order in garb of rectification - Supreme Court
THE Supreme Court yesterday in a Sales Tax case reiterated that the Tribunal cannot review its own order in the garb of rectification: It is now an established proposition of law that review is a creature of the statute and such an order of review could be passed only when an express power of review is provided in the statute. In the absence of any statutory provision for review, exercise of power of review under the garb of clarification/modification/correction is not permissible. Power is vested on the authority to rectify an obvious mistake which is apparent on the face of the records and for which a re- appreciation of the entire records is neither possible nor called for.
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