An application for review of a judgment passed under Article 226 of the Constitution is maintainable, but only on limited grounds.

( 1 ) THIS is an application for review of a judgment passed herein by me on the 22nd December, 1960 by which the application was dismissed and the rule was discharged. The facts are shortly as follows: For the income-tax 'assessment year 1945-46 "messrs. Sen and Co. , Proprietor Sri Panna Lal Sen" was found liable to pay a certain sum as arrears of income-tax and a certain penalty was imposed under Section 46 (1) of the Income Tax Act. Thereafter, the Income Tax Officer forwarded to the Certificate Officer, 24 Parganas, a certificate for the said amount and on the 31st March 1955 a certificate was filed by the Certificate Officer, 24 Parganas. In the certificate as filed, there was a clerical error. Notice under Section 7 of the Act was served on the certificate debtor but before he could object Panna Lal Sen died. At the instance of the heirs and legal representatives of Panna Lal Sen, the matter was adjourned from time to time and ultimately an application was made by the petitioner under Section 37 of the Public Demands Recovery Act. This objection was rejected and a rule was taken out from this Court. Various points were taken in support of the application, which have been fully discussed in my judgment dated 22nd December, 1960. As stated above, the application was dismissed and the rule was discharged. Now this application for review has been made on the ground that on the 16th September, 1960 a Division Bench of this Court presided over by Banerjee J. , has by Judgment delivered on September 16, 1960, in the case of Satish Chandra Bhowmick v. Union of India, being C. R. No. 2023 of 1960, 2024 of 1960 and 4074 of 1959 (Cal) held inter alia that the Form of the certificate of Public Demand under Sections 4 and 6 of the Public Demands Recovery Act, being Form No. I (Bengal Form No. 1027) set out in the Appendix to the Rules Schedule II of the said Act, was materially different from the statutory Form, as prescribed by Notification No. 1637 O. C. P. dated the 28th December 1956 published in the Calcutta Gazette dated January 12, 1956 by the Board of Revenue. It is stated now that the form of the certificate in the present case is the same as was struck down by the said judgment and therefore, there should be a review of the order, and upon that ground the order made by me on the 22nd December, 1960 should be set aside and varied. It is stated that at the time the case was heard and judgment delivered by me, the petitioner and his lawyer did not know of the said Division Bench, judgment which has now been reported in 65 Cal WN 324. There is another fact which is relevant for the purposes of this application. Consequent upon the said Division Bench judgment, an Act has been passed, being Act No. II of 1961 whereby, the difficulty caused by the said judgment has been removed. Under the said amendment the certificate issued in this case is in proper form. Faced with this. Mr. Das appearing on behalf of the petitioner has taken an additional ground in this application to the effect that the said Act II of 1961 is ultra vires inasmuch the subject-matter of the amendment comes within the concurrent list of the 7th Schedule to the Constitution, and as the Public Demands Recovery Act and the rules framed thereunder are. 'existing Laws,' there cannot be an amendment or alteration which is repugnant to the provisions of the such existing law, not having been reserved for the. consideration of the President and not having been received his assent under Article 254 of the Constitution.

( 2 ) THE learned Government Pleader and Mr. Pal appearing on behalf of the respondents have contested this application on two grounds- The first ground is that an application for review does not lie in respect of an application under Article 226 of the Constitution. The second point is that assuming such an application lies, the conditions which permit a review do not exist in this case. The fact that the petitioner was unaware of the partic