Time-barred recall applications and absence of review power render quasi-judicial orders void under the Stamp Act.

A time-barred recall application cannot be examined on merits unless the delay is first condoned, because limitation goes to the root of jurisdiction. Where the governing statute contains no express power of review, a quasi-judicial authority cannot reopen its own final order. An order made in breach of these limits is without jurisdiction and void in law. On that basis, the recall order was treated as unsustainable and the writ petition was allowed, with the impugned order quashed.

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Issues: Whether the recall order passed by the revenue authority was sustainable when the recall application was time-barred, the delay-condonation application was not decided, and no power of review existed under the governing statute.

Analysis: The proceeding arose under Section 47-A of the Indian Stamp Act, 1899. The recall application was filed beyond time and was accompanied by an application under Section 5 of the Limitation Act, 1908. The governing principle applied was that limitation goes to the root of jurisdiction and an authority cannot decide a barred application on merits unless the delay is first condoned or the application is found to be within time. The authority also acted after having earlier decided the matter on contest, and in the absence of an express statutory provision, a quasi-judicial authority has no power to review its own order. An order passed without jurisdiction is a nullity and cannot survive in law.

Conclusion: The recall order was without jurisdiction and unsustainable; the challenge succeeded in favour of the petitioner.

Final Conclusion: The writ petition was allowed and the impugned recall order was quashed, leaving the respondents free to proceed in accordance with law.

Ratio Decidendi: A time-barred recall or restoration application cannot be decided on merits unless delay is first condoned, and a quasi-judicial authority lacking express statutory power cannot review its own final order; any order made in breach of these limits is void.

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