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August, 13th 2014

raised or argued before the Tribunal, then, in a limited power it cannot take note of the grievance of the Revenue. That would require it to conduct an exercise of going behind the entire order and record and find out whether it omitted from consideration certain vital factual material or statement or figures therein. This course was clearly impermissible and in the given facts and circumstances. We are, therefore, of the view that the conclusion recorded in paragraph 9 of the order under challenge does not suffer from any perversity nor can be termed as vitiated by any error of law apparent on the face of the record enabling us to exercise our writ jurisdiction. The discretionary and equitable jurisdiction under Article 226 of the Constitution of India is, therefore, not available to question the order passed. We are, therefore, unable to accept any of these contentions and bearing in mind the nature of the proceedings. The Writ Petition is, therefore, dismissed. No costs.

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