https://www.taxtmi.com/caselaws?id=753048 A Collector acting under Section 47-A of the Indian Stamp Act, 1899 performs a quasi-judicial function, and review or recall is not an inherent power. Unless the statute expressly confers such authority or necessarily implies it, a concluded adjudication cannot be reopened by the same authority. On that basis, the Collector had no power to recall or review the earlier order, and the impugned recall order was liable to be set aside. en-us Fri, 17 May 2024 00:00:00 +0530 Thu, 23 May 2024 10:33:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=753048 A Collector acting under Section 47-A of the Indian Stamp Act, 1899 performs a quasi-judicial function, and review or recall is not an inherent power. Unless the statute expressly confers such authority or necessarily implies it, a concluded adjudication cannot be reopened by the same authority. On that basis, the Collector had no power to recall or review the earlier order, and the impugned recall order was liable to be set aside. Case-Laws Indian Laws Fri, 17 May 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=753048