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TMI Blog2016 (4) TMI 92X X X X Extracts X X X X X X X X Extracts X X X X ..... etical errors, which are apparent on the face of the record for which no debate exists could not be corrected by the Commissioner under section 4A(3) of the Act agreeing with the decision of the learned single Judge in the case of Mansarovar Bottling Company [999 (7) TMI 635 - ALLAHABAD HIGH COURT(All)]. - Decided in favour of petitioner - Civil Misc. Writ Petition (Tax) No. 1681 of 2011 - - - Dated:- 28-7-2015 - Tarun Agarwala and Surya Prakash Kesarwani, JJ. For the Petitioner : Ashok Kumar For the Respondent : C.B. Tripathi, Special Counsel JUDGMENT The petitioner has filed the present writ petition praying for the following reliefs: (i) issue a writ, order or direction in the nature of certiorari quashing the order dated October 25, 2011 passed under section 4A(3) by the Commissioner of Commercial Tax, U. P., Lucknow, respondent No. 2. (ii) issue a writ, order or direction in the nature of certiorari quashing the order dated August 24, 2011 passed by respondent No. 3 and the consequential notices issued by respondent No. 4 dated September 3, 2011 and November 22, 2011 under section 21(2) for the assessment year 1998-99. (iii) issue a writ, orde ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 8. The eligibility certificate was for the following manufacture of goods, namely:- Printing of plastic material, printing (Printed-plain LDPE/HDPE/PP film), bags, wrappers only. 4. Prior to the aforesaid grant of eligibility certificate, the petitioner also applied for a permanent registration from the Directorate of Industries, Government of Uttar Pradesh. The certificate of permanent registration was granted certifying that the petitioner's unit is registered for the manufacture of items, namely: 1. Printing of plastic material, 2. Printed-plain LDPE/HDPE/PP film bags, wrapper. 5. The petitioner also applied for registration under the U. P. Trade Tax Act and Central Sales Tax Act before the assessing authority. The registration certificate was issued under section 4B of the Act permitting the petitioner to be eligible to manufacture packing material. A perusal of the registration certificate indicated that the petitioner was eligible for manufacture of the following products, namely:- 1. Printing on plastic material, 2. Printed and plain LDPE/HDPE/PP film bags, wrapper. 6. The first assessment of the petitioner was for the year 1998-99. An assessment order ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... or correction of the eligibility certificate was pending consideration before the Commissioner under section 4A(3) of the Act. In this background, the writ court by its judgment dated September 21, 2011 disposed of the matter directing the Commissioner to pass an order on the application of the petitioner under section 4A(3) of the Act and further directed that the assessing authority would abide by the orders of the Commissioner, Commercial Tax in proceedings under section 21(2) of the Act. For facility, the operative portion of the order passed by the writ court dated 21 st September, 2011 in Writ Petition No. 1378 of 2011 is extracted hereunder: The writ petition is accordingly disposed of with direction that the Commissioner of Commercial Tax, U. P. will, if application has been filed under section 4A(3) of the Act and has been heard, pass order on it within a period of one month from the receipt of this order. The orders to be passed under section 21(2) of reassessment will abide by the orders passed by the Commissioner of Commercial Tax, U. P. on the application under section 4A(3) of the Act. 9. Based on the aforesaid direction, the Commissioner passed the impugned ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Act, 1998, wherein the following words was inserted with retrospective effect from 13th September, 1985, namely, in any manner whatsoever or there is any legal or factual error in issuing such eligibility certificate . 13. Prior to the aforesaid amendment, the Commissioner had the power to cancel or amend the eligibility certificate, if he found that the certificate had been misused in any manner whatsoever. After the amendment, the Commissioner was given the power under section 4A(3) of the Act to correct or amend any legal or factual error in the eligibility certificate. 14. In Mansarovar Bottling Company Limited v. Commissioner of Trade Tax [1999] 115 STC 530 (All); [1999] UPTC 864, a learned single judge while considering the provision of section 4A(3) of the Act as amended by the U. P. Trade Tax (Amendment) Act, 1998 held that the Commissioner could correct a legal or factual error and that such correction was restricted to clerical or arithmetical errors, which are patent and apparent from the record and not errors about which there can be a rational debate. 15. We find that section 10(2) of the Act provides that where any person is aggrieved by an order granting o ..... X X X X Extracts X X X X X X X X Extracts X X X X
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