https://www.taxtmi.com/article/detailed?id=12637 The court analysed whether a Collector (Stamps) has inherent or statutory power under Section 47 A to review, recall or reopen its adjudications and concluded that no such power is conferred by the Act; review authority must be expressly or necessarily provided by statute, and quasi judicial bodies cannot expand their delegated functions. Complaints about registrars may prompt separate departmental inquiries but do not grant the Collector jurisdiction to revisit a duly decided matter. en-us Mon, 27 May 2024 08:16:35 +0530 Tue, 28 May 2024 10:50:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=12637 The court analysed whether a Collector (Stamps) has inherent or statutory power under Section 47 A to review, recall or reopen its adjudications and concluded that no such power is conferred by the Act; review authority must be expressly or necessarily provided by statute, and quasi judicial bodies cannot expand their delegated functions. Complaints about registrars may prompt separate departmental inquiries but do not grant the Collector jurisdiction to revisit a duly decided matter. Articles Other Topics Mon, 27 May 2024 08:16:35 +0530 https://www.taxtmi.com/article/detailed?id=12637