State of M.P. and Others vs Steel Authority of India Ltd.

This is an application for review of our judgment in Steel Authority of India Ltd. v. State of M.P., (1999) 4 SCC 76.

There can be no review of the judgment dated 5-4-19991, on the basis of a subsequent judgment of the Court (ECIL case2 dated 5-5-1999), even assuming that the latter judgment is relevant on the question. (See principle behind Order 47 Rule 1 CPC Explanation.) Further exemption in Electronics Corpn. of India Ltd. v. Secy., Revenue Deptt., Govt. of A.P., (1999) 4 SCC 458 was claimed under Article 285 whereas the judgment in the present case is not based on Article 285. It may be true that the writ petition in the present case was dismissed in limine and there was no scope for relying on Article 299 in the High Court but no such question was raised before the Board of Revenue. In any event, on a reference toState of Haryana v. Lal Chand, (1984) 3 SCC 634 and Lalji Khimji v. State of Gujarat, 1993 Supp (3) SCC 567. it was decided on merits that this was not a case of a contract for exemption entered into under executive power but this was a case of a contract executed under statutory power. In the present case a specific statutory power for exemption was exercised. ECIL case, (1999) 4 SCC 458 held that the Government''s letter in that case was only an offer and created no estoppel against the statute but in that case no reliance was placed on any provision like Section 58 of the Code, which exempts cases of relief granted by way of contract. In the present case the letter is in the nature of an acceptance by the State Government of the request of the Central Government for exemption.

We do not find any merit in the review petition. The same is dismissed.