https://www.taxtmi.com/caselaws?id=292182 A statutory authority has no inherent power of review, and where the governing enactment does not confer such power, an order rejecting a review application is not separately appealable. The Regional Transport Authority therefore could not review its own order, and no appeal lay from the rejection of review. Where a special statute prescribes a 30-day appeal period and contains no provision for condonation of delay, the appellate body cannot extend time on equitable grounds or treat a late appeal as within time. The Appellate Board accordingly lacked jurisdiction to entertain the time-barred appeal, and the impugned appellate order was quashed. en-us Tue, 07 Aug 1956 00:00:00 +0530 Thu, 10 Dec 2020 12:00:47 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=292182 A statutory authority has no inherent power of review, and where the governing enactment does not confer such power, an order rejecting a review application is not separately appealable. The Regional Transport Authority therefore could not review its own order, and no appeal lay from the rejection of review. Where a special statute prescribes a 30-day appeal period and contains no provision for condonation of delay, the appellate body cannot extend time on equitable grounds or treat a late appeal as within time. The Appellate Board accordingly lacked jurisdiction to entertain the time-barred appeal, and the impugned appellate order was quashed. Case-Laws Indian Laws Tue, 07 Aug 1956 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=292182