The Collector (Stamp) cannot recall and/or review his own order- Allahabad High Court.

Stamp Act, 1899, Section 47A - Deficiency in stamp duty - Recall of order - Power of Collector - The Collector (Stamp) cannot recall and/or review his own order - No such power has been conferred under Section 47A of the Act - A quasi-judicial authority is limited in its functionality in as much as it has to act within the four corners of the statute from which it derives its authority - If the statute does not provide for a particular act, the same cannot be undertaken by that authority - Any such action taken de hors the legislative intent would amount to an overreach and beyond the power of the said authority.