9911796707
TMI Blog2010 (1) TMI 1128X X X X Extracts X X X X X X X X Extracts X X X X ..... ion has been filed by the assessee under section 11 of the U.P. Trade Tax Act, 1948 against the order of the Tribunal dated July 12, 2002. The questions of law referred to are hereunder: "(1) Whether a conscious decision having been taken by the Divisional Level Committee, prior to the issuance of the eligibility certificate under section 4A of the Act, regarding the process of dyeing being ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... uty Commissioner (Executive) has also affixed his signature of concurrence, no proceedings under section 4A(3) of the Act could have been taken by the Commissioner of Trade Tax to cancel the eligibility certificate? (3) Whether, even if the decision of the Divisional Level Committee was erroneous, the Commissioner of Trade Tax could have filed an appeal under section 10(2) of the U.P. Trade Tax A ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r of the Tribunal dated July 12, 2002 are erroneous and illegal, being contrary to the law laid down by this honourable court?" The Tribunal in its order has recorded that the Divisional Level Committee which was considering the matter of the assessee with regard to section 4A of the Act, i.e., the eligibility certificate sought by him in respect of setting up a new unit which was being cons ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t the cancellation of the eligibility certificate under section 4A(3) was not warranted and justified in the facts and the circumstances of the case rather, it was open to the Revenue to file an appeal under section 10(2) of the U. P. Trade Tax Act but it did not do so. Consequently, the order dated July 12, 2002 and the notice dated March 11, 2002 issued under section 4A(3) are set aside. The eli ..... X X X X Extracts X X X X X X X X Extracts X X X X
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