Rectification and recall powers: tribunal may set aside ex parte orders for denied hearing, but not every apparent error.

Section 22 of the U.P. Trade Tax Act permits rectification only of a mistake apparent on the record, meaning an obvious error that does not require debate or extended reasoning. An ex parte order cannot be recalled under that provision merely because it was passed in the party's absence, unless the record shows failure to follow the prescribed notice and hearing procedure. Even where section 22 does not apply, the Tribunal retains ancillary jurisdiction to recall an ex parte order and rehear the matter where a party was denied a reasonable opportunity of hearing, supported by the U.P. General Clauses Act and the Tribunal's corrective powers.

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Issues: (i) Whether an ex parte order passed by the Trade Tax Tribunal can be recalled under section 22 of the U.P. Trade Tax Act, 1948 and the scope of rectification under that provision; (ii) whether, if section 22 does not apply, the Tribunal nevertheless has jurisdiction to recall an ex parte order.

Issue (i): Whether an ex parte order passed by the Trade Tax Tribunal can be recalled under section 22 of the U.P. Trade Tax Act, 1948 and the scope of rectification under that provision.

Analysis: Section 22 authorises rectification only of a mistake apparent on the record. Such a mistake must be obvious and patent, and not one that requires a long process of reasoning or resolution of a debatable question. Where the Tribunal has proceeded contrary to the mandate of section 10(5) and rule 68 by deciding an appeal without notice or without following the prescribed hearing procedure, the resulting error can be apparent on the record. But where due notice was served and the appeal was decided ex parte after following the prescribed procedure, the absence of a party does not by itself establish an apparent mistake.

Conclusion: Section 22 cannot be used to recall every ex parte order, and in the present facts no mistake apparent on the record was shown.

Issue (ii): Whether, if section 22 does not apply, the Tribunal nevertheless has jurisdiction to recall an ex parte order.

Analysis: The Tribunal's power to decide appeals after giving a reasonable opportunity of hearing carries with it ancillary and incidental authority to correct a proceeding that has resulted in an ex parte disposal without such opportunity. That power is supported by section 19-A of the U.P. General Clauses Act, 1904 and by the principle that a tribunal invested with adjudicatory power may set aside an ex parte order to secure the ends of justice. An ex parte disposal passed against a party prevented from being heard is not beyond the Tribunal's corrective jurisdiction, even if the statute does not expressly provide for recall.

Conclusion: The Tribunal does have jurisdiction to recall an ex parte order and rehear the matter.

Final Conclusion: The rejection of the rectification application was not sustainable as a matter of recall jurisdiction, and the Tribunal was required to consider the application on merits for setting aside the ex parte order.

Ratio Decidendi: A tribunal empowered to hear an appeal after giving a reasonable opportunity of hearing has ancillary jurisdiction to recall an ex parte order and restore the matter for rehearing, even in the absence of an express recall provision, but rectification is confined to mistakes apparent on the record.

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