[Landmark Judgement] Sanjay Kumar Agarwal V. State Tax Officer (2023)

Landmark Judgment Law Insider (1)

Published on: November 10, 2023 at 12:00 IST

Court: Supreme Court of India

Citation: Sanjay Kumar Agarwal V. State Tax Officer (2023)

Honourable Supreme Court of India has held the following about Review Petition

  1. A judgment is open to review inter alia if there is a mistake or an error apparent on the face of the record.
  2. A judgment pronounced by the Court is final, and departure from that principle is justified only when circumstances of a substantial and compelling character make it necessary to do so.
  3. An error which is not self-evident and has to be detected by a process of reasoning, can hardly be said to be an error apparent on the face of record justifying the court to exercise its power of review.
  4. In exercise of the jurisdiction under Order 47 Rule 1 CPC, it is not permissible for an erroneous decision to be “Reheard and Corrected.”
  5. A Review Petition has a limited purpose and cannot be allowed to be “an Appeal in Disguise.”
  6. Under the guise of review, the petitioner cannot be permitted to reagitate and reargue the questions which have already been addressed and decided.
  7. An error on the face of record must be such an error which, mere looking at the record should strike and it should not require any long-drawn process of reasoning on the points where there may conceivably be two opinions.
  8. Even the change in law or subsequent decision/judgment of a co-ordinate or larger Bench by itself cannot be regarded as a ground for review.

27. In view of the above stated position, we are of the opinion that the well-considered judgment sought to be reviewed does not fall within the scope and ambit of Review. The learned Counsels for the Review Petitioners have failed to make out any mistake or error apparent on the face of record in the impugned judgment, and have failed to bring the case within the parameters laid down by this Court in various decision for reviewing the impugned judgment. Since we are not inclined to entertain these Review Petitions, we do not propose to deal with the other submissions made by the learned Counsels for the parties on merits.

Drafted By Abhijit Mishra

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