COMMISSIONER OF SALES TAX Vs. GHANSHYAM HOTEL

JUDGEMENT

(1.) To this application filed under Section 151, Civil Procedure Code, by the Commissioner of Sales Tax, seeking review of the order dated 24th December, 1979, passed by this Court under Section 11 of the U. P. Sales Tax Act, a preliminary objection has been raised to its maintainability both on lack of statutory provision and absence of power to correct error of law in exercise of inherent jurisdiction.

(2.) That a court or an authority exercising judicial or quasi-judicial powers cannot review its order unless specifically empowered by statute is settled beyond controversy. In P. IV. Thakershi v. Pradyuman AIR 1970 SC 1273, it was held: It is well-settled that the power to review an order is not an inherent power. It must be conferred by law either specifically or by necessary implication.

(3.) A half-hearted attempt was made by the learned standing counsel implying such power in Section 22 of the Act. The submission, however, proceeded on a misconception as the setting of the section hardly leaves any doubt that the revising authority mentioned in it meant the revising authority exercising power under Section 10 of the Act. Further, jurisdiction exercised by this Court although described as revisional since 1978 appears to be same, namely, advisory, as it was before. This is clear from a comparison of Sub-sections (6) and (8) before and after amendment. They read as under : (6) Where the High Court has before the said date, required the revising authority or an additional revising authority to state the case and refer it to the High Court under Sub-section (4), as it stood immediately before the said date, such authority shall, as soon as may be, make reference accordingly. Every reference so made, and every reference made by such authority before the said date in compliance with the requirement of the High Court under Sub-section (4), as it stood before the said date shall be deemed to be an application for revision under this section and disposed of accordingly. (8) The High Court shall, after hearing the parties to the revision, decide the questions of law involved therein, and where as a result of such decision, the amount of tax, fee or penalty is required to be determined afresh, the High Court may send a copy of the decision to the Tribunal for fresh determination of the amount, and the Tribunal shall thereupon pass such orders as are necessary to dispose of the case in conformity with the said decision.