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2016 (4) TMI 92 - ALLAHABAD HIGH COURTPower and jurisdiction of Commissioner to amend eligibility certificate - Section 4A was introduced in order to promote industrialisation in the State of Uttar Pradesh by introducing a scheme by granting certain subsidies/exemptions/concessions in the rate of tax - A typographical error in the eligibility certificate with regard to an item known as "printing of plastic material" - Held that:- Section 10(2) of the Act provides that where any person is aggrieved by an order granting or refusing to grant a eligibility certificate under section 4A could file an appeal under section 10(2) of the Act before the Tribunal. This provision clearly indicates that an assessee, if aggrieved by the grant of an eligibility certificate could file an appeal and that the Tribunal was competent to modify the eligibility certificate, namely, that if the eligibility certificate contained some errors, the same could be rectified in an appeal by the Tribunal. If the Tribunal was competent to amend the eligibility certificate, then there is no reason why clerical and arithmetical 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
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