https://www.taxtmi.com/caselaws?id=157309 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. en-us Mon, 28 Jan 1991 00:00:00 +0530 Thu, 03 Oct 2013 18:23:21 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=157309 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. Case-Laws VAT and Sales Tax Mon, 28 Jan 1991 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=157309