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TMI Blog2014 (4) TMI 257X X X X Extracts X X X X X X X X Extracts X X X X ..... by an adjudicatory forum, higher is status than Commissioner, Commissioner cannot sit in appeal over said authority so as to pass an order, which has effect of altering position, as it has arrived at after decision of higher adjudicatory forum. The eligibility certificate granted by Divisional Level Committee was restored by Tribunal after setting aside an order passed by Commissioner under Section 4-A(3) of Act, 1948 - Therefore, it is the order of Tribunal, which has sustained order of Divisional Level Committee and it seized to be an order of Divisional Level Committee but its status is that of an order, correctness whereof has been adjudged by an authority, having superior power of adjudication over Commissioner and Commissioner has ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he revisionist and learned Standing Counsel for the Revenue. 2. The only question of law, which is involved in this matter is: Whether it was open to the Commissioner, Trade Tax, to make any alteration / correction / change / amendment / modification in eligibility certificate dated 18.12.1996 issued by Divisional Level Committee with respect to grant of exemption to the revisionist-assessee w.e.f. 9.8.1993 after having lost the matter before Trade Tax Tribunal in view of its judgment dated 18.6.1999 passed in Appeal No.162/98. 3. The brief facts given rise to the present question of law is as under: 4. The assessee established a new unit for manufacturing 'Toffee' on 1.4.1993. The first date of sale was 9.8.1993. The ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... evelopment, when the matter came before Tribunal, it found that Commissioner's order dated 14.9.1994 was patently illegal, and hence, appeal was allowed, order of Commissioner was set aside and Eligibility Certificate issued by Divisional Level Committee, Varanasi was restored. The relevant part of the order of the Tribunal reads as under: Since the position has already been clarified by the Hon'ble Supreme Court, there remains nothing in the instant appeal which has to be allowed and the judgment of the Commissioner, Trade Tax, U.P., Lucknow is to be set aside. The 'toffee' is being exempted from the sales tax as held by the Hon'ble Supreme Court being not covered within the prohibited list and the word 'sweetme ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ot apply in the proceedings under Section 4-A(3) and even if earlier order has become final, Commissioner has power for making change in Eligibility Certificate dated 18.12.1996. 10. It is contended that once Eligibility Certificate as such has been restored and confirmed by Tribunal, it was not open to Commissioner to sit over the said certificate again and make any change. 11. Learned Standing Counsel contended that since the date of commencement of exemption was wrongly mentioned therefore, Commissioner passed an order making change in the said date. 12. The power of Commissioner to make any rectification etc. under Section 4-A(3) of Act, 1948 cannot be doubted but, when a particular issue or order or document as such has been h ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... has effect of varying Eligibility Certificate of Divisional Level Committee though it has been upheld by Tribunal. 14. Learned Standing Counsel could not point out any authority to support that after a decision by Tribunal or by this Court, having certain consequences, Commissioner still have power to make any change or alternation in the consequences, which may flow from such adjudication made by Tribunal or by this Court. Such power has neither been bestowed upon Commissioner by Section 4-A(3) nor can be read therein nor a bare perusal thereof I find to exist. The order passed by Commissioner, therefore, is patently without jurisdiction. 15. In the result, the question, formulated above, is answered in favour of the assessee and aga ..... X X X X Extracts X X X X X X X X Extracts X X X X
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