https://www.taxtmi.com/caselaws?id=305509 The power of review is not inherent and exists only where conferred by statute; accordingly, the Estate Abolition Collector could not review or recall the settlement order under Section 151 CPC. Section 38-A of the Orissa Estates Abolition Act permitted review only within one year and only for a clerical or arithmetical mistake, and those conditions were not met. The settlement order also could not be treated as a nullity merely because limitation or procedural irregularity was alleged, since an authority competent over the subject-matter does not lose jurisdiction by deciding wrongly. On the notice issue, the record did not prove total non-service of the proclamation, so the order was not void on that ground. en-us Wed, 06 Oct 1982 00:00:00 +0530 Thu, 08 Dec 2022 12:57:10 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=305509 The power of review is not inherent and exists only where conferred by statute; accordingly, the Estate Abolition Collector could not review or recall the settlement order under Section 151 CPC. Section 38-A of the Orissa Estates Abolition Act permitted review only within one year and only for a clerical or arithmetical mistake, and those conditions were not met. The settlement order also could not be treated as a nullity merely because limitation or procedural irregularity was alleged, since an authority competent over the subject-matter does not lose jurisdiction by deciding wrongly. On the notice issue, the record did not prove total non-service of the proclamation, so the order was not void on that ground. Case-Laws Indian Laws Wed, 06 Oct 1982 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=305509