Judicial recitals are conclusive unless corrected through recognised rectification procedure; collateral denial cannot displace the record.

Judicial recitals in an order as to what transpired before the court are treated as conclusive and cannot be impeached by affidavit, bare assertion, or collateral challenge. A party disputing such a recital must use the recognised rectification procedure before the same court; absent that, a recall application based only on denial of the recorded hearing lacks merit. The Tribunal's record that the departmental representative was heard was therefore not displaced, and the recall request was rejected. The High Court accordingly upheld the rejection and dismissed the revisions.

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Issues: Whether an application under Section 31 of the U.P. Value Added Tax Act, 2008 could be maintained to challenge the Tribunal's recital that the departmental representative was heard, and whether the Tribunal was justified in rejecting the recall application.

Analysis: The record of the Tribunal's order specifically recorded the presence of the departmental representative and the submissions made on behalf of the Department. Such judicial recitals cannot be dislodged by unsubstantiated allegations or by the absence of an endorsement on the order sheet. A party disputing what is recorded in a judicial order must seek rectification by the procedure known to law and cannot contradict the record through bare assertions, affidavits, or collateral challenge. Since no proper rectification proceeding was adopted and no sworn material was produced to show that the Tribunal's record was , the application for recall lacked merit.

Conclusion: The recall application was not maintainable on the basis asserted and its rejection was ; the revisions were therefore dismissed.

Final Conclusion: Judicial recitals were treated as conclusive, and the Department was not permitted to impeach them in collateral proceedings without following the recognised rectification procedure.

Ratio Decidendi: Statements recorded in a judicial order as to what transpired before the court are conclusive and cannot be contradicted by affidavit or other evidence except through the legally recognised rectification procedure before the same court.

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