9911796707
TMI Blog1995 (1) TMI 392X X X X Extracts X X X X X X X X Extracts X X X X ..... te on 16th December, 1985, granting exemption for a period of five years under Section 4-A of the D. P. Sales Tax Act. This exemption was later modified for three years by respondent No. 2 by means of order dated 6th October, 1989 (Annexure-19 to the writ petition). The short question involved is whether the respondent No. 2 has power to cancel/modify the order granting eligibility certificate or ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... exercise of its inherent powers in view of the General Clauses Act which states that the power to grant includes the power to cancel. After the insertion of sub-section (3) in Section 4-A however, such a power could be exercised only by the State Government previously and now by the C. S T. irrespective of whether the orders souaht to be cancelled were passed before or after such insertion. It is ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... vision. It is held in the said case that this power is exercisable by the Commissioner, Sales Tax which was earlier exercisab'e by the State Government. The said decision further held that earlier in view of Section 4-A (3) such a power could have been exercised by the Divisional Level Committee, respondent No. 2 in exercise of its inherent powers in view of General Clauses Act. To the sim ..... X X X X Extracts X X X X X X X X Extracts X X X X
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