Statutory review power must be expressly conferred; the exemption recall by the committee was beyond jurisdiction and unsustainable.

A statutory authority cannot review or recall its own order on merits unless the governing statute expressly confers that power. The Divisional Level Committee lacked jurisdiction to revisit and reduce the exemption period after granting it, because any such review power under section 4A(3) of the U.P. Sales Tax Act, 1948 vested in the Commissioner and not in the Committee. The recall was therefore without authority of law and could not be sustained, with the assessee protected from recovery until any lawful modification of the eligibility certificate.

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Issues: Whether the Divisional Level Committee had jurisdiction to review and recall its earlier order granting exemption and reduce the period of exemption on the ground that the earlier order suffered from error.

Analysis: The Committee had no inherent power to review its own order on merits. The power to correct an order for error of law or to modify exemption already granted could be exercised only if specifically conferred by statute. Under section 4A(3) of the U.P. Sales Tax Act, 1948, such review power vested in the Commissioner and not in the Divisional Level Committee. The impugned action in recalling the earlier order and reducing the exemption period was therefore beyond jurisdiction.

Conclusion: The review and recall by the Divisional Level Committee was without authority of law and could not be sustained, in favour of the assessee.

Final Conclusion: The petition was allowed and the impugned orders were quashed, with consequential protection against recovery until lawful modification of the eligibility certificate.

Ratio Decidendi: A statutory authority cannot review or recall its own order on merits unless such power is expressly conferred by the governing statute.

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