Natural justice and jurisdiction limits govern recall of an ex parte withdrawal order affecting eligibility certificates.

An administrative order affecting civil rights cannot stand if made without notice and hearing unless natural justice is expressly excluded. The text states that the Divisional Level Committee lacked power to cancel or amend an eligibility certificate already granted, so its earlier ex parte withdrawal order was vulnerable for want of jurisdiction and breach of natural justice. It further states that the later application was not a second review in substance, but a recall of an ex parte, jurisdictionally defective order after an intervening event. The departmental remedy, if any, lay under the statutory scheme governing eligibility certificates, and the Tribunal's contrary view was set aside.

---

---

Issues: Whether the Trade Tax Tribunal was justified in holding that the Divisional Level Committee lacked jurisdiction to recall its earlier ex parte order withdrawing inclusion of plastic paper pouches in the eligibility certificate, and whether the recall order was invalid as a second review.

Analysis: The earlier withdrawal order had been passed behind the applicant's back without affording any opportunity of hearing, although the order affected civil rights. An order carrying civil consequences must comply with the principles of natural justice unless expressly excluded. The earlier order was therefore vulnerable as being passed in breach of natural justice and without jurisdiction, since the Committee had no power to cancel or amend an eligibility certificate already granted. The subsequent application was not a second review in substance, but an application to recall an ex parte order passed after an intervening event. The departmental remedy, if any, lay under the statutory scheme governing eligibility certificates.

Conclusion: The Tribunal's view that the recall order was without authority was incorrect, and the revision was allowed in favour of the applicant.

Final Conclusion: The Committee's recall of the ex parte withdrawal order was upheld, and the Tribunal's contrary order was set aside.

Ratio Decidendi: An administrative order affecting civil rights cannot be sustained if passed without notice and hearing, and a body lacking power to cancel or amend an already granted certificate cannot treat recall of an ex parte, jurisdictionally defective order as an impermissible second review.

---