Facts
The applicant sought review of the Tribunal’s order dated 4 February 2026 in T.A. No. 38/2024.
Source reference: p.1The Tribunal considered the Review Application and the material on record, but the judgment does not detail the specific grounds advanced by the applicant.
Source reference: pp.1, 3Issues
1. Whether the applicant established an error apparent on the face of the record, or another recognised ground, warranting review of the order dated 4 February 2026.
Source reference: pp.1, 32. Whether the grounds advanced sought impermissibly to reopen the merits and obtain a rehearing of the matter.
Source reference: p.3Law Applied
Under Order XLVII Rule 1 of the Code of Civil Procedure, review is confined to recognised grounds, including discovery of new and important matter or evidence that could not, despite due diligence, have been produced earlier, an error apparent on the face of the record, or another sufficient reason.
Source reference: pp.1, 3–4Review is not an appeal in disguise: it cannot be used for a fresh hearing, reappreciation of evidence, or substitution of one view for another. The Tribunal relied on Ajit Kumar Rath v. State of Orissa, (1999) 9 SCC 596; Union of India v. Tarit Ranjan Das, 2004 SCC (L) 160; Inderchand Jain (Dead) through LRs. v. Motilal (Dead) through LRs., (2009) 14 SCC 663; and Lily Thomas v. Union of India.
Source reference: pp.2–3Reasoning
Applying these principles, the Tribunal found that the applicant had identified neither an apparent error in the order under review nor new and important matter or evidence that could not have been produced earlier despite due diligence.
Source reference: p.3It characterised the grounds as seeking reappreciation of material already considered and reconsideration of the Tribunal’s findings; that would amount to a rehearing, which falls outside review jurisdiction. Dissatisfaction with the outcome or the possibility of another view was insufficient to justify review.
Source reference: p.3Holding
The Tribunal held that no ground under Order XLVII Rule 1 CPC had been established and dismissed the Review Application as devoid of merit.
Any pending miscellaneous applications were also disposed of, with no order as to costs.
Source reference: p.4Original Court PDF
NATHU RAMvsREVENUE DEPARTMENT
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