Revision by High Court in certain cases.- (1) Within

1[one hundred and eighty days] from the date on which an order

2[under sub-section (4) or sub-section (6) or sub-section (6A)] of section 22 was communicated to him,

¹ Substituted by Act 5 of 2000 w.e.f. 1.4.1997 and Substituted by Act 11 of 2005 w.e.f. 1.4.2005

² Substituted by Act 15 of 1970 w.e.f. 1.10.1957.

³ Substituted by Act 9 of 1964 w.e.f. 1.4.1964.

3[the appellant or the respondent] may prefer a petition to the High Court against the order on the ground that the Appellate Tribunal has either failed to decide or decided erroneously any question of law:

Provided that the High Court may admit a petition preferred after the, period of

¹ Substituted by Act 5 of 2000 w.e.f. 1.4.1997 and Substituted by Act 11 of 2005 w.e.f. 1.4.2005

1[one hundred and Eighty days] aforesaid if it is satisfied that the petitioner had sufficient cause for not preferring the petition within that period.

1. (2) The petition shall be in the prescribed form, shall be verified in the prescribed manner, and shall, when it is preferred by 1[any person other than an officer empowered by the State Government under sub-section (1) of section 22] , be accompanied by a fee of one hundred rupees.
2. (3) If the High Court, on perusing the petition, considers that there is no sufficient ground for interfering, it may dismiss the petition summarily: Provided that no petition shall be dismissed unless the petitioner has had a reasonable opportunity of being heard in support thereof.
3. (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 1957: KAR. ACT 25] Sales Tax the matter to the Appellate 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 Appellate 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.
4. (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 Appellate Tribunal and direct it to return the petition with its finding on any specific question or issue.
5. (6) Notwithstanding that a petition has been preferred under subsection (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 assessing 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 this Act, as the case may be.
6. (7) (a) The High Court may, on the application of 1[either party to the petition] , review any order passed by it under subsection (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 1[any person other than an officer empowered by the State Government under sub-section (1) of section 22] , be accompanied by a fee of one hundred rupees. 1[(7A) 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.]
7. (8) In respect of every petition preferred under sub-section (1) or (7), the costs shall be in the discretion of the High Court.

¹ Substituted by Act 9 of 1964 w.e.f. 1.4.1964.

¹ Substituted by Act 9 of 1964 w.e.f. 1.4.1964.

¹ Substituted by Act 9 of 1964 w.e.f. 1.4.1964.

¹ Inserted by Act 15 of 1970 w.e.f. 1.10.1957.