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TMI Blog2013 (12) TMI 332X X X X Extracts X X X X X X X X Extracts X X X X ..... om exercising the statutory power under Section 4-A (3) of the Act to amend the eligibility certificate in the event they find that the assessee had discontinued its business for a continuous period of six months at a stretch - There was discontinuance of business by the assessee for a continuous period of six month – Thus, the Commissioner committed no error of law in limiting the exemption from tax granted to the assessee – Decided against Petitioner. - Sales/Trade Tax Revision No. - 94 of 1999 - - - Dated:- 13-11-2013 - Hon'ble Pankaj Mithal,JJ. For the Applicant : Rajesh Tiwari, K. Saksena, Rakesh Garg For the Respondent : S. C. ORDER Heard Sri Kunwar Saxena, learned counsel for the assessee revisionist and Sri U.K. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d of 5 years. The above order has been modified by the Commissioner and the period of eligibility has been confined from 21.3.1990 to 7.5.1992 for the reason that assessee had dis-continued its business for a continuous stretch of six months prior to 7.5.1995. In challenging the above orders reducing the eligibility period the submission of Sri Kunwar Saxena, learned counsel for the assessee is three fold; First, the provision for modification of the eligibility certificate under Section 4-A (3) of the Act is not applicable where the eligibility certificate has been granted pursuant to the directions of this Court; Secondly, the ground of discontinuance of business by the assessee was available to the department at the time of decisio ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e with the procedure prescribed under the Act and the Rules. Sub-Section 3 of Section 4-A of the Act authorizes the Commissioner by an order in writing to cancel or amend the eligibility certificate after giving the dealer a reasonable opportunity of being heard provided the said eligibility certificate has been issued as referred in Clause (d) of Sub-Section 2 of Section 4-A of the Act or on the basis of any executive order of the Government. In the instant case, the certificate issued to the assessee is referable to one which has been issued in accordance with Clause (d) of Sub-Section 2 of Section 4-A of the Act and not by the High Court, meaning thereby that the Commissioner had the authority to amend and cancel the same. In view ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sued for a period of 5 years. In the writ petition only the orders passed by the authorities rejecting the application for grant of eligibility certificate and the review application were under challenge and the issue as to whether the assessee had discontinued the business was not before the Court. It was a matter different from the controversy involved in the writ petition and was not the subject matter of it. The Court on finding the impugned orders to be unsustainable in law and that petitioner is otherwise entitle for exemption had directed for issuance of the eligibility certificate without adjudicating the period of its validity. In view of the aforesaid facts and circumstances as the discontinuance of business by the assessee wa ..... X X X X Extracts X X X X X X X X Extracts X X X X
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