Amendment status not verified — confirm the current text below against the official source.
Power of review.- (1) The Tribunal may, either on its own motion or on the application of any party affected, review any order passed by itself and pass such orders in reference thereto as it deems necessary: Provided that no such application shall be entertained unless the Tribunal is satisfied that there has been discovery of new and important matter or evidence which after the exercise of due diligence was not within the knowledge of such party or could not be produced by him at the time or on account of some mistake or error apparent on the face of the record or that there has been any other sufficient reason: Provided further that,- (i) no order shall be varied or reversed unless notice has been given to the parties affected ; and (ii) no order affecting any question of right between private persons shall be reviewed except on the application of the party affected. (2) Every application under sub-section (1) for review of the order shall be made within a period of ninety days from the date of the order. (3) The provisions of sections 4, 5 and 12 of the Limitation Act, 1963, shall apply to an application for review under this section. 1[8A. Revision by the High Court in certain cases.- (1) Against an order of the Tribunal in any matter arising under the Karnataka Sales Tax Act, 1957 (Karnataka Act 25 of 1957), either party may, within sixty days from the date of communication of the order, prefer a petition to the High Court on the ground that the Tribunal has failed to decide or decided erroneously any question of law: Provided that the High Court may for sufficient cause shown, admit a petition after the said period of sixty days. (2) The petition shall be in such form and verified in such manner as may be prescribed and shall, when it is preferred by any person other than the State Government or an officer empowered by it, be accompanied by a fee of one hundred rupees. (3) If the High Court considers that there is no sufficient ground for interfering, it may dismiss the petition summarily : 6 Provided that no petition shall be so dismissed unless the petitioner has had a reasonable opportunity of being heard in support thereof. (4) (a) If the High Court does not dismiss the petition summarily it shall, after giving both the parties to the petition a reasonable opportunity of being heard, determine the question or questions of law raised and either reverse, affirm or amend the order against which the petition was preferred or remit the matter to the Tribunal with the opinion of the High Court on the question or questions of law raised or pass such other order in relation to the matter as the High Court thinks fit. (b) Where the High Court remits the matter to the Tribunal under clause (a) with its opinion on questions of law raised, the latter shall amend the order passed by it in conformity with such opinion. (5) Before passing an order under sub-section (4), the High Court may, if it considers necessary so to do, remit the petition to the Tribunal and direct it to return the petition with its finding on any specific question or issue. (6) Notwithstanding that a petition has been preferred under sub-section (1), the tax shall be paid in accordance with the assessment made in the case: Provided that if as a result of the petition, any change becomes necessary in such assessment, the High Court may authorise the assessing authority to amend the assessment and the said authority shall amend the assessment accordingly and thereupon the amount overpaid by the assessee shall be refunded to him without interest or the additional amount of tax due from him shall be collected in accordance with the provisions of the Karnataka Sales Tax Act, 1957. (7) (a) The High Court may, on the application of either party to the petition, review any order passed by it under sub-section (4) on the basis of facts which were not before it when it passed the order. (b) The application for review shall be preferred within such time and in such manner as may be prescribed, and shall, where it is preferred by any person other than an officer empowered by the State Government, be accompanied by a fee of one hundred rupees. (8) With a view to rectifying any mistake apparent from the record, the High Court may, at any time, within five years from the date of the order passed by it under sub- section (4) amend such order : Provided that no order under this sub-section shall be made without giving both parties affected by the order a reasonable opportunity of being heard. (9) In respect of every petition preferred under sub-section (1) or (7), the costs shall be in the discretion of the High Court.]1